Information for ruling 600009258
This section is Advance Tariff Ruling
- Start date
- 30 Sep 2024
- Expiry date
- 29 Sep 2027
- Commodity code
- 6307901000 (opens in new tab)
- Description
- A textile article designed for incontinent bed bound patients. The item is placed onto the mattress, under the sheet and under the patient. The product has side flaps that curve under the mattress to secure the item in place. The item protects and partially covers the mattress. The product is made from moisture wicking materials , which draw moisture away from the surface. The product can be laundered and re used. Composite materials: Face: polyester Soaker: polyester /rayon Barrier: PVC extruded to polyester Flaps/Tucks: polyester/ cotton
- Keywords
-
- BEDS
- ABSORBABLE
- TEXTILE ARTICLES
- MADE UP BY STITCHING
- TEXTILES AND TEXTILE ARTICLES
- LAYERED
- FOR PROTECTION
- KNITTED
- 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 of 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 6307 – Other made-up articles, including dress patterns GIR 5b- has been used to identify the packaging. GIR 6 - has been used to classify the goods to subheading level 630790 Other than Floorcloths, dishcloths, dusters and similar cleaning cloths and life jackets and lifebelts. 8 Digit Code 63079010 Knitted or crocheted Also classified in accordance with: Section note 7 to chapter 63 The Harmonized System Explanatory Notes (HSENs) top heading 6307