Information for ruling 600012281
This section is Advance Tariff Ruling
- Start date
- 12 Feb 2025
- Expiry date
- 11 Feb 2028
- Commodity code
- 5407530000 (opens in new tab)
- Description
- Woven fabric made from polyester textured filament yarn. The yarns are dyed in different colours. It is packaged in a 25 metres roll and is covered with a clear plastic wrap. It is used for dressmaking, curtains and upholstery
- Keywords
-
- TEXTILE ARTICLES
- IN ROLLS
- OF POLYESTER
- TEXTILES AND TEXTILE ARTICLES
- DYED
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 Has been used to classify this product by the terms of heading 5407: Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404 GIR 5b Has been used to identify the type of packaging: Packaged in 25 metres rolls and wrapped in clear plastic GIR 6 Has been used to classify this product by the terms of heading 540753: Other woven fabrics, containing 85 % or more by weight of textured polyester filaments, of yarns of different colours Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to headings 5407