Information for ruling 600012875
This section is Advance Tariff Ruling
- Start date
- 23 Apr 2025
- Expiry date
- 22 Apr 2028
- Commodity code
- 6304930010 (opens in new tab)
- Description
- Cushion Cover Set. A full set of cushion covers to fit a children's sofa (sold separately). The covers are made from microsuede fabric. The fabric is 100% nonwoven polyester, it is not knitted or crocheted. Each cover set contains 8 cushion covers (4 rectangle cushion covers, 2 triangle cushion covers, 2 circle cushion covers). The covers are available in grey or pink colours and have zips to allow them to be removed for washing purposes. The covers are machine washable. The cover set is folded and packaged in a cardboard box.
- Keywords
-
- FOR FURNISHING
- OF POLYESTER
- REMOVABLE
- WITH ZIP FASTENER
- WASHABLE
- OF NONWOVEN
- CUSHION COVERS
- 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 6304: Other furnishing articles, excluding those of heading 9404 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 630493 - other than bedspreads, other than bed nets specified in subheading note 1 to this chapter; Not knitted or crocheted, of synthetic fibres 10 Digit code 6304930010: Nonwovens Also classified in accordance with: Section Note 7 to Section XI Chapter Note 1 to Chapter 63 HSENS to heading 63.04