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Information for ruling 600014147

This section is Advance Tariff Ruling

Start date
17 Dec 2025
Expiry date
16 Dec 2028
Description
Paper backed hessian. This is woven hessian which has been reinforced with brown paper. The hessian has been glued to the paper. The hessian has one side that has been stiches to prevent fraying. The item is supplied in rolls measuring 900mm x 5m rolls. The product is used for displays, back drops arts and crafts etc.
Keywords
  • ON PAPER
  • ARTS AND CRAFTS
  • TEXTILE
  • JUTE
  • OF WOVEN TEXTILE MATERIAL
  • ADHESIVES
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 6307: Other made-up articles, including dress patterns. GIR 3B - Has been used as the textile are considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging GIR 6 - Has been used to classify the goods to subheading level 630790: Other than floorcloths, dishcloths, dusters and similar cleaning cloths; Other than life jackets and lifebelts. 8 DIGIT CODE 63079098: Other than elsewhere specified. 10 DIGIT CODE 6307909899: Other than nonwoven: Other than handmade. Also classified in accordance with: Section note 7 to heading 6307 Harmonised System Explanatory Notes (HSEN) to heading 6307