Information for ruling 600015798
This section is Advance Tariff Ruling
- Start date
- 14 May 2026
- Expiry date
- 13 May 2029
- Commodity code
- 5602101900 (opens in new tab)
- Description
- The pack contains 250 felt hearts in assorted colours, intended for arts and crafts used by children aged 3 years and above. The needleloom felt is made from polyester and measures approximately 2.54 cm × 2.54 cm × 1 mm. The felt hearts are packaged in a plastic polybag. The manufacturing process includes cutting, stamping, laminating/assembly, and packaging.
- Keywords
-
- FELTS
- OF POLYESTER
- FIBRES
- NEEDLELOOM FELT
- CUT
- OF SYNTHETIC FIBRE
- CUT TO SHAPE
- OF NEEDLELOOM FELT
- ARTS AND CRAFTS
- 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 5602 - Felt, whether or not impregnated, coated, covered or laminated GIR 5 (b) - Has been used to identify the type of packaging- Packaged in plastic polybag. GIR 6 - has been used to classify the goods to subheading level 560210- Needleloom felt and stitch-bonded fibre fabrics 8 Digit Code - 56021019 - Not impregnated, coated, covered or laminated; Needleloom felt; Of other textile materials Also classified in accordance with: Chapter 56 Chapter Note 2 The Harmonized System Explanatory Notes (HSENs) to heading 5602