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Information for ruling 600012787

This section is Advance Tariff Ruling

Start date
30 Apr 2025
Expiry date
29 Apr 2028
Description
Woven polyester fabric that is dyed. With a phosphate fire retardant chemical applied to one side of the fabric which is considered visible to the naked eye. This fabric is predominately used in the manufacture of domestic furniture. The fabric is imported in rolls of approximately 50 metres.
Keywords
  • WITH CHEMICALS
  • WOVEN FABRICS
  • OF POLYESTER
  • DYED
  • IN ROLLS
  • COATED
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 5907 - Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like GIR 5B has been used to identify the type of packaging. 10 Digit code 5907000090 - Other than textile fabrics, coated with adhesive in which are embedded spheres of a diameter not exceeding 150 µm Also classified in accordance with: Chapter 59 Note 6 Harmonised System Explanatory Notes to heading 5907