Information for ruling 600012785
This section is Advance Tariff Ruling
- Start date
- 17 Apr 2025
- Expiry date
- 16 Apr 2028
- Commodity code
- 6307909899 (opens in new tab)
- Description
- Individual sidewalls made up of woven polyester and coated on one side with PVC which is visible to the naked eye. Intended to fit around a solid frame to make up an outdoor shelter (frame not included in the set). Each sidewall has 50mm velcro strips so that it can be attached to a structure, they also have zips to each end for connecting multiple sidewalls together if required. Fire retardant and UV stable. Available in various colours and sizes. Packaged in a plastic bag within a cardboard box, as 5 pieces per carton.
- Keywords
-
- COATED
- OF POLYESTER
- AS PANELS
- WITH ZIP FASTENER
- MADE UP INTO PANELS
- OF PLASTIC
- MADE UP
- VELCRO STRAPS
- OF WOVEN TEXTILE MATERIAL
- 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)) General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 6307 - Other made-up articles, including dress patterns GIR 5B has been used to identify the type of packaging: plastic bag and into a cardboard box GIR 6 has been used to classify the goods to subheading level 630790 – Other than elsewhere specified in the heading 8 digit code 63079098 – Other than knitted or crocheted; Other than single-use drapes made up of fabrics of heading 5603, of a kind used during surgical procedures; Other than protective face masks 10 digit code 6307909899 – Other than nonwovens; Other than hand-made Also classified in accordance with: Section XI Note 7 Chapter 59 Note 2 Harmonised System Explanatory Notes to Heading 6307