Information for ruling 600012899
This section is Advance Tariff Ruling
- Start date
- 29 Apr 2025
- Expiry date
- 28 Apr 2028
- Commodity code
- 4016910000 (opens in new tab)
- Description
- Vehicles mats to put in the footwells of vehicles, for protection and to keep clean. The 2 front mats measures 69 x 45cm and the 2 rear mats measures 40 x 45cm. They are a heavy duty metallic check plate style with an anti-slip backing and easy to keep clean. Made from aluminium and Nitrile Butadiene Rubber (NBR).
- Keywords
-
- ALUMINIUM
- FOR VEHICLES
- OF RUBBER
- PUT UP FOR RETAIL SALE
- FLOOR COVERING
- 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 articles of vulcanised rubber other than hard rubber. GIR 6 has been used to classify the goods to subheading level 401691 - Floor coverings and mats. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to heading 4016 note 2.