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Information for ruling 600015557
This section is Advance Tariff Ruling
- Start date
- 26 Jun 2026
- Expiry date
- 25 Jun 2029
- Commodity code
- 5806321000 (opens in new tab)
- Description
- The arts and crafts pack includes a total of 20 metres of narrow woven polyester ribbon with true selvedge edges, available in blue, light blue, green, yellow, orange, red, and teal (dark turquoise). It also contains a total of 6 metres of sequins in green, red, blue, purple, and silver, made from PET (polyethylene terephthalate). The pack is intended for arts and crafts activities for children aged 3 years and above. All items are packaged together in a sealed plastic poly bag. Manufacturing process: Sequins: Raw material preparation, sequin punching and coating, automatic sequin stitching, heat setting, and packaging. Ribbon: Raw material preparation, weaving, finishing, setting, cutting, and packaging.
- Keywords
-
- RIBBONS
- WITH REAL SELVEDGES
- OF POLYESTER
- WOVEN
- SEQUINS
- POLYETHYLENE TEREPHTHALATE
- 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 5806 - narrow woven fabrics, other than goods of 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs). GIR 3b - Has been used to determine the essential character of the craft pack is the ribbon. GIR 5B - Has been used to identify the type of packaging - It is a packaged in a plastic poly bag. GIR 6 - Has been used to classify the goods to subheading level 580632 - other woven fabrics, of man-made fibres. 8-digit code 58063210 - With real selvedges. Also classified in accordance with: Chapter 58 Note 5 (a). Harmonised System Explanatory Notes (HSEN)s to heading 5806 note 2 (a).