Information for ruling 600012824
This section is Advance Tariff Ruling
- Start date
- 16 Jun 2025
- Expiry date
- 15 Jun 2028
- Commodity code
- 6307909899 (opens in new tab)
- Description
- Storage basket/bag. A tall, circular fabric storage bag. Made from 100% woven cotton canvas. The item is used for storage in a childs bedroom or other area in the home. The bag is covered on the outside with a cream-coloured, woven cotton canvas fabric, printed with images of extinct dinosaurs, with a wipe clean surface. The inside has a plain, ridged Ethylene and Vinyl Acetate (EVA) liner which supports the outer layer of fabric. There are two plain cotton webbing handles stitched at each end of the bag. There are no closures to this item. The bags are for retail sale, they are folded flat with wrap card band, describing the product.
- Keywords
-
- MADE UP ARTICLE
- OF POLYESTER
- FOLDABLE
- STORAGE
- OF WOVEN TEXTILE MATERIAL
- PATTERNED
- OUTER SURFACE
- OF COTTON
- 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 packaging: Card band. GIR 6 has been used to classify the goods to subheading level 630790- Other than Life jackets and lifebelts. 8 Digit Code 63079098 - Other than elsewhere specified in this heading. 10 Digit Code 6307909899 - Other than handmade. Also classified in accordance with: Heading 6307 Chapter note 1. Section Note 7 To Section XI Harmonised System Explanatory Notes (HSEN) to heading:6307 Chapter note 1. & General note (1).