Information for ruling 600013464
This section is Advance Tariff Ruling
- Start date
- 03 Sep 2025
- Expiry date
- 02 Sep 2028
- Commodity code
- 6306220000 (opens in new tab)
- Description
- The product is a yurt used for outdoor camping, it is a temporary structure that can easily taken down when not required. The yurt comes in 3 different sizes, each is identical in design, having a wooden frame and rafters, single wooden door, 3 windows each made of 3 separate layers, mosquito netting, clear PVC and insulated polycotton and 2 roof caps. The outer canvas is made of 100% polyester organic fluorine waterproof woven canvas. The canvas comes in 3 design options either plain white or 2 different patterned designs. The wall trellis and roof poles are made from willow, the roof crown is made from softwood. The inner straps to secure the frame are made from poly nylon, whereas for the exterior straps woven horsehair is used. A ground sheet is also included, this is constructed from 2 layers the bottom being made from waterproof plastic the top layer is from canvas. The soft material components are packaged within a thin fabric layer enclosed in a plastic sheet layer; The wooden doors and wooden crowns are packaged in wooden boxes.
- Keywords
-
- OF WILLOW
- YURT
- OF POLYESTER
- WITH PLASTIC SHEETING
- CAMPING EQUIPMENT
- TRADITIONAL
- WITH CANVAS
- WITH WOODEN CROWNS
- WITH WOOD FRAMES
- MOSQUITO NETTING
- WITH WINDOWS
- FOR OUTDOOR USE
- WITH DOOR
- WATERPROOF
- CLEAR PVC
- 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 6306: Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. GIR 5b - Has been used to identify the type of packaging: Soft materials are packaged by a thin fabric layer and plastic sheet layer. The door and crown are packaged in wooden boxes. GIR 6 - Has been used to classify the goods to subheading level 630622: Tents (including temporary canopies and similar articles); of synthetic fibres. Also classified in accordance with: Harmonised System Explanatory Notes to heading 6306 note 4 and to subheading 630622