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This section is Advance Tariff Ruling Information for ruling 600016021
- Start date
- 04 Aug 2026
- Expiry date
- 03 Aug 2029
- Commodity code
- 6307909899 (opens in new tab)
- Description
- The goods are Christmas gift sacks for holding gifts, printed with seasonal designs. They are made from 100% woven cotton fabric, and machine washable; they are secured by a drawstring ribbon which is tied into a bow. They do not have handles and are not designed to be carried. They are packaged individually online or in sets of five or ten, consisting of assorted sizes including large, medium, small, very small, book-size, bottle-size, and very large sacks, depending on the set.
- Keywords
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- GOODS PUT UP IN SETS
- WITH RIBBON
- WOVEN COTTON FABRICS
- FOR CHRISTMAS
- SACKS
- WITH DRAWSTRING
- PATTERNED
- WITHOUT HANDLES
- CHRISTMAS DECORATION
- WITH UTILITARIAN FUNCTION
- FOR GIFTS
- PUT UP FOR RETAIL SALE
- BAGS
- ASSORTED SIZES
- 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 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 (GIRs): GIR 1 Has been used to classify this product by the terms of heading 6307 - Other made-up articles, including dress patterns. GIR 5(b) Has been used to identify the type of packaging. Sold in sets of five or ten, or individually on-line with a card swing tag attached. GIR 6 Has been used to classify the goods to subheading level 630790 - Other than floorcloths, dishcloths, dusters and similar cleaning cloths; Other than life jackets and lifebelts. 8 Digit Code 63079098 - Other than knitted or crocheted; Other than of felt; Other than single-use drapes made up of fabrics of heading 5603, of a kind used during surgical procedures; Other than protective face masks. 10 Digit Code 6307909899 - Other than nonwovens; Other than hand-made. Also classified in accordance with: The Harmonised System Explanatory Notes (HSENs) to heading 6307. The Harmonised System Explanatory Notes (HSENs) to heading 9505 (b) exclusion.