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Information for ruling 600012979

This section is Advance Tariff Ruling

Start date
08 May 2025
Expiry date
07 May 2028
Description
A woven textile article made from linen. This product is a linen tree skirt, it is suitable for placing underneath real and artificial trees The product is lined with a waterproof layer, and is available in either natural colour or grey.
Keywords
  • TEXTILE ARTICLES
  • LINEN
  • WOVEN FABRICS
  • TEXTILES AND TEXTILE ARTICLES
  • MADE UP
  • FOR DECORATION
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 6307: Other made-up articles, including dress patterns GIR 6 has been used to classify this product by the terms of heading 630790: Other 8 Digit code 63079098: Other than protective face masks 10 Digit code 6307909899: Other than hand made Also classified in accordance with: Harmonised System Explanatory Notes to heading 6307 Section note 7 to chapter 63