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Information for ruling 600011685

This section is Advance Tariff Ruling

Start date
13 Nov 2024
Expiry date
12 Nov 2027
Description
Kneeler Padded kneeler, used for knee protection when working on the knees, such as gardening, cleaning etc. Enabling the user to kneel in a more comfort position for longer periods of time whilst working. The outer covering is made of a 100% Polyester woven fabric, with a polyester bias binding edging of the pad and the inset style handle. There is no plastic coating on the main fabric, or the bias binding edges. The filling is made with 46% Polyethylene and 54% Polyurethane (EPE) fibre. The dimension of the pad are L46.5cm Wx26.5cm Dx3cm. Packaged together for retail sale, then they will be hung at point of sale by a swing tag
Keywords
  • PADDED
  • MADE UP ARTICLE
  • OF POLYESTER
  • PUT UP FOR RETAIL SALE
  • TEXTILE PRODUCTS
  • MACHINE SEWN
  • WOVEN
  • STUFFED
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 6307 - Other made-up textile articles, including dress patterns. GIR 5(b) - Has been used to identify the type of packaging. The item comes in a protective cardboard sleeve. GIR 6 - Has been used to classify the goods to subheading level 630790 - Other than Floor cloths, dishcloths, dusters and similar cleaning cloths. 8 Digit Code - 63079098 - Other than elsewhere specified. 10 Digit Code - 6307909899 - Other than nonwovens; other than handmade. Also classified in accordance with: Section XI note 7 Section XI subheading Note 2 Harmonised System Explanatory Notes (HSENs) to 6307 Chapter note 1