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Information for ruling 600012917

This section is Advance Tariff Ruling

Start date
04 May 2025
Expiry date
03 May 2028
Description
The item is a cubic box used for domestic storage. The item is made from polyethylene terephthalate non-woven polyester fabric, sown into envelopes with cardboard stiffening board to form side and bottom. When sides expanded the base can be pushed to the bottom of the cube forming a free standing, open topped cube. Each cube, when expanded measures 33x33x37cms. Packed loose in 90 pieces in a carton.
Keywords
  • OF POLYPROPYLENE
  • OF TEXTILE MATERIAL
  • OF NONWOVEN
  • AS CUBES
  • FOR STORAGE OF GOODS
  • OF MAN-MADE TEXTILE MATERIAL
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: 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 6307 - Other made-up articles, including dress patterns GIR 5b - has been used to identify the type of packaging as in a pack of 6 or 8. GIR 6 - has been used to classify the goods to subheading level 630790 Other than floorcloths, dishcloths, dusters and similar cleaning cloths and life jackets and lifebelts 8 Digit Code 63079098 Other than knitted or crocheted; Other than of felt; Other than single-use drapes made up of fabrics of heading 5603, of a kind used during surgical procedures and protective face masks 10 Digit Code 6307909820 Nonwovens Also classified in accordance with: Chapter note 1 to chapter 63 Section note 7 to section XI The Harmonized System Explanatory Notes (HSENs) to heading 6307