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This section is Advance Tariff Ruling Information for ruling 600015876

Start date
06 Jul 2026
Expiry date
05 Jul 2029
Description
The product is a rectangular textile floor covering in the form of a doormat, made of natural coconut fibre (coir). The doormat is tufted and has a rubber base to prevent slipping. It has the following dimensions: 60 x 40 cm.
Keywords
  • NATURAL RUBBER
  • PUT UP FOR RETAIL SALE
  • FLOOR COVERING
  • TUFTED
  • DOOR MATS
  • COIR
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: GIR1 has been used to classify this product by the terms of heading 5703 - Carpets and other textile floor coverings (including turf), tufted, whether or not made up. GIR 6 has been used to classify the goods to subheading level 570390 - Of other textile materials. 8 Digit code 57039080: Other than tiles, having a maximum surface area of 1 m². Not 1m2. 10 Digit code 5703908090: Other than of jute or of other textile bast fibres falling within heading 5303. Also classified in accordance with:- Chapter 57 Nole 1 Harmonized System Explanatory Notes (HSENS) to 5703