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Information for ruling 600011689

This section is Advance Tariff Ruling

Start date
31 Oct 2024
Expiry date
30 Oct 2027
Description
Stuffing Polyester stuffing for soft toys. The product is made of man- made polyester staple fibres, not carded, combed, or otherwise processed for spinning. Originating as a filament TOW and cutdown to make a staple filament. Used for the internal stuffing of a variety of soft toys. The product is made from recycled plastic bottles. Polyester Staple, PFFHO55/HOLLOW CONJ SILICONIZED(7.0/32) The length of tow measuring (33.25mm) Twists per meter (150Twists) Decitex per filament 7.60 Denier/24Filament. Stretch length 3.9/Decitex. Measurement of Tow 38mm. Packaged in poly vacuum packs of 40 gms 125 gms and 175gms, for retail sale
Keywords
  • FOR FILLING
  • OF POLYESTER
  • TOY STUFFING
  • SOFT TOYS
  • OF MAN-MADE STAPLE FIBRE
Justification
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)). Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 Has been used to classify this product by the terms of heading 5503 Synthetic staple fibres, not carded, combed, or otherwise processed for spinning. GIR5a Packaged in vacuum packs of 40gms, 125 gms, and 175gms, with the product details printed, for retail sale. GIR 6 Has been used to classify this product by the terms of heading 550320 Of Polyester. Also classified in accordance with: Heading 5503 Chapter note 1 Harmonised System Explanatory Notes (HSEN) Chapter 55 Note 1 Harmonised System Explanatory Notes (HSEN) Chapter 55.03 Harmonised System Explanatory Notes (HSEN) Chapter 55 General Notes.