Information for ruling 600014591
This section is Advance Tariff Ruling
- Start date
- 26 Feb 2026
- Expiry date
- 25 Feb 2029
- Commodity code
- 4504908090 (opens in new tab)
- Description
- A cork slip mat for vinyl records. The slip mat is made from agglomerated cork. It is placed on a turntable to provide grip, it also reduces noise. The item is packaged within a cardboard sleeve for retail sale.
- Keywords
-
- OF AGGLOMERATED CORK
- PROTECTIVE MAT
- FOR RECORDS
- OF CORK
- PUT UP FOR RETAIL SALE
- AGGLOMERATED
- 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 4504: Agglomerated cork (with or without a binding substance) and articles of agglomerated cork. GIR 5 (b) - Has been used to identify the type of packaging: Cardboard retail sleeve. GIR 6 - Has been used to classify the goods to subheading level 450490: Other than blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs. 8 DIGIT CODE 45049080: Other than corks and stoppers. 10 DIGIT CODE 4504908090: Other than gaskets, washers and other seals, for use in civil aircraft. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 4504