Information for ruling 600015843

Advance Tariff Ruling

• Start date: 22 Jun 2026
• Expiry date: 21 Jun 2029
• Commodity code: 5309190000 (opens in new tab)
• Description: Dyed, woven, 100% linen fabric used for dressmaking. The fabric comes on a 25m roll with a drop of approximately 145cm.
• Keywords:
  • IN ROLLS
  • LINEN
  • FLAX
  • WOVEN
  • OF WOVEN TEXTILE MATERIAL
  • DYED
• 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 5309 - Woven fabrics of flax GIR 5b has been used to identify the type of packaging – 25m roll GIR 6 has been used to classify the goods to subheading level 530919 – Containing 85% or more by weight of flax; Other than unbleached or bleached Also classified in accordance with: Subheading Notes to Chapter 53 1. f (1) refer Harmonised System Explanatory Notes (HSENs) General Note to Chapter 53 refers

Is this page not working properly? (opens in new tab)