Information for ruling 600012897
This section is Advance Tariff Ruling
- Start date
- 30 May 2025
- Expiry date
- 29 May 2028
- Commodity code
- 4016910000 (opens in new tab)
- Description
- A four piece rubber mat set to be placed in the footwells of motor vehicles. The set includes two front and two rear mats that have anti slip backing, the two front mats have a metallic red heel pad. Will fit most vehicles. Easy to fit and wipe clean, made of hard wearing heavy duty rubber.
- Keywords
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- MATS
- FOR MOTOR VEHICLES
- FLOOR COVERINGS
- OF RUBBER
- 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 (GIRS): GIR 1 has been used to classify this product by the terms of heading 4016 - other article of vulcanised rubber other than hard rubber. GIR 6 has been used to classify the goods to subheading level 4016 91 - other; floor coverings and mats. Also classified in accordance with: Chapter note 1 to chapter 40 Harmonised Systems Explanatory Notes (HSEN)s to 4016 (2)