Information for ruling 600013433
This section is Advance Tariff Ruling
- Start date
- 20 Aug 2025
- Expiry date
- 19 Aug 2028
- Commodity code
- 6307909899 (opens in new tab)
- Description
- This is a large gift bag; it is orange and purple in colour in a diamond pattern. It is made from 100% polyester velour fabric with a ribbon drawstring at the top and embroidery on the front that has the word “Joy” in gold text. It is used for putting gifts in with the drawstring allowing the bag to be opened and closed. It is packaged with a cardboard insert kimbled to the top of the bag. The giftbag is made from woven fabric and it is not handmade.
- Keywords
-
- GIFT BAG
- WOVEN
- OF POLYESTER
- OF TEXTILE MATERIAL
- BAGS
- 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 a cardboard insert GIR 6 has been used to classify this product by the terms of heading 630790: Other than elsewhere specified within this heading 8 Digit code 63079098: Other than elsewhere specified; 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 nonwovens; Other than hand-made Also classified in accordance with: Chapter 95 Note 1 (x) Chapter 95 Additional Note 1 (a) and 2 Harmonised System Explanatory Notes to heading 6307