Information for ruling 600012901
This section is Advance Tariff Ruling
- Start date
- 14 May 2025
- Expiry date
- 13 May 2028
- Commodity code
- 4016910000 (opens in new tab)
- Description
- A four-piece combination carpet and NBR rubber mat set in black. For use in motor vehicles, the set includes 2 front mats and 2 back mats with hard wearing heel pad. Anti-slip backing to prevent the mats from moving.
- Keywords
-
- FOR MOTOR VEHICLES
- OF RUBBER
- BLACK
- 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 Notes (HSEN)s to heading 4016 note (2)