Information for ruling 600012898
This section is Advance Tariff Ruling
- Start date
- 05 Jun 2025
- Expiry date
- 04 Jun 2028
- Commodity code
- 4016910000 (opens in new tab)
- Description
- A single all terrain rubber car mat, which can be placed in either the driver or front passengers footwell of a motor vehicle. It is a tray style mat which can collect debris. Made of vulcanised rubber of Nitrile Butadiene Rubber (NBR) and Polyvinyl Chloride (PVC) mix. Can be trimmed to fit most vehicles.
- Keywords
-
- FOR MOTOR VEHICLES
- OF RUBBER
- VULCANISED RUBBER
- FLOOR COVERINGS
- MATS
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 4016: Other articles of vulcanised rubber other than hard rubber GIR 6 has been used to classify this product by the terms of heading 401691: Other, floor coverings and mats Also classified in accordance with: Chapter note 1 to heading 4016 Harmonised System Explanatory Note (2) to heading 4016