Information for ruling 600012874
This section is Advance Tariff Ruling
- Start date
- 23 Apr 2025
- Expiry date
- 22 Apr 2028
- Commodity code
- 6307909820 (opens in new tab)
- Description
- Sofa Waterproof Liner Set. A full set of waterproof liners to fit a children's sofa (sold separately). The liners are placed on top of the play sofa cushion foam. The liners are intended to protect the cushion from liquid spills. Each waterproof liner set contains 8 individual cushion liners (4 rectangle liners, 2 triangle liners, 2 circle liners). The covers are made from 100% Polyester, backed with 100% Polyurethane Laminate and are nonwoven. The waterproof liner set is folded and packaged in a cardboard box.
- Justification
- 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 5(b) has been used to identify the type of packaging: folded and packaged in a cardboard box. GIR 6 has been used to classify the goods to subheading level 630790 - Other than floorcloths, dishcloths, dusters and similar cleaning cloths or life jackets and lifebelts 8 Digit code: 63079098 - Other than knitted or crocheted; Other than of felt; 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: 6307909820 - Nonwovens Also classified in accordance with: Section Note 7 to Section XI Chapter Note 1 to Chapter 63 HSENs to heading 63.07