Information for ruling 600012420
This section is Advance Tariff Ruling
- Start date
- 13 Mar 2025
- Expiry date
- 12 Mar 2028
- Commodity code
- 6307909899 (opens in new tab)
- Description
- The product is a white 2metre sidewall set made up of woven polyester squares sewn together. It is coated on one side with non-cellular PVC which is visible to the naked eye. To create an outdoor shelter, the side wall needs to be attached to a solid frame. The panels have multiple Velcro straps to help attach to a frame. The set includes three panel walls; a plain fabric panel, a door wall with a zip opening and a window wall with a clear PVC panel window sewn into the wall. The PVC coating on the panels equates to 7% of the overall material weight.
- Keywords
-
- FOR OUTDOOR USE
- WOVEN FABRICS
- PANELS
- WITH ZIP FASTENER
- VELCRO STRAPS
- OF POLYESTER
- WITH NON CELLULAR PVC
- WATERPROOF
- SEWN
- 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 articles, including dress patterns GIR 6 - has been used to classify the goods to subheading level 630790: Other than elsewhere specified 8 Digit code - 63079098: Other than knitted or crocheted; Other than of felt; Other than elsewhere specified 10 Digit code - 6307909899: Other than nonwovens; Other than hand-made. Also classified in accordance with: Section XI Note 7 Harmonised System Explanatory Notes (HSEN) to heading 6307