Information for ruling 600012932
This section is Advance Tariff Ruling
- Start date
- 07 May 2025
- Expiry date
- 06 May 2028
- Commodity code
- 6307909899 (opens in new tab)
- Description
- Large decorative bow made from woven cotton. The bow is patterned with images of animals and flowers on a plain background. Intended for decoration around the home, it has a tie on the back to secure it. Packaged on a swing tag.
- Keywords
-
- TEXTILE ARTICLES
- OTHER MADE UP ARTICLES
- FOR DECORATION
- OF WOVEN TEXTILE MATERIAL
- PATTERNED
- BOWS
- OF COTTON
- MADE UP ARTICLE
- WOVEN
- 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: 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 – swing tag GIR 6 has been used to classify the goods to subheading level 630790 – other than elsewhere specified 8 Digit Code 63079098 – other than knitted or crocheted; other than of felt; other than elsewhere specified 10 Digit Code 6307909899 – other than nonwovens; other than hand-made Also classified in accordance with: Section Note 7 Harmonized system explanatory notes (HSEN) to heading 6307