Information for ruling 600012943
This section is Advance Tariff Ruling
- Start date
- 17 May 2025
- Expiry date
- 16 May 2028
- Commodity code
- 6304990099 (opens in new tab)
- Description
- Used as a napkin holder that is made from a plastic ring, covered with 100% silk thread. The product is neither woven or crocheted. Packaged with a swing tag.
- Keywords
-
- SILK
- WOVEN
- NAPKIN RING
- OF PLASTIC
- 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 6304 - other furnishing articles, excluding those of heading 9404 GIR 5b Has been used to identify the type of packaging: Packaged with swing tags GIR 6 Has been used to classify the goods to subheading level 630499 - other than elsewhere specified; not knitted or crocheted, of other textile materials 10 digit code: 6304990099 – other than of flax or of ramie; other than nonwovens; other than of wool or artificial fibres Also classified in accordance with: Harmonised System Explanatory Notes (HSEN’s) to heading 6304