Information for ruling 600012980
This section is Advance Tariff Ruling
- Start date
- 14 May 2025
- Expiry date
- 13 May 2028
- Commodity code
- 6307909899 (opens in new tab)
- Description
- Product is a 15ft heavy duty promotional inflatable snowman which is made from 420 Dernier heavy duty woven polyester which is double sewn together with a machine and then hand finished with anchor points to base. It comes with its own internally mounted blower and a heavy duty storage bag. It is intended for use in the festive season.
- Keywords
-
- INFLATABLE DECORATION
- WOVEN
- OF POLYESTER
- INFLATABLE
- MACHINE MADE
- OF WOVEN TEXTILE MATERIAL
- WITH WOVEN FABRIC
- HEAVY DUTY
- MADE UP BY STITCHING
- 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 of 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 3B - has been used as the textile inflatable is considered to be the essential character not the pump. 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 6307909899 Other than non-wovens; other than handmade. Also classified in accordance with: Additional chapter note 1 to chapter 95 excludes product Chapter note 1 to chapter 67 Section note 7 including note (f) to section XI The Harmonized System Explanatory Notes (HSENs) to heading 6307