Numéro tarifaire 6307900000 80 - autres

Le classement est déterminé par les règles générales 1, 3 b) et 6 pour l'interprétation de la nomenclature combinée (RGI), ainsi que par le libellé des codes NC 6307 , 6307 90 et 6307 90 10 . L'article ne peut pas être adapté en fonction du handicap spécifique d'un patient mais se caractérise par un usage polyvalent. À cet égard, l'article ne présente pas de caractéristiques qui le distinguent, par son mode de fonctionnement ou par son adaptabilité aux handicaps spécifiques du patient, des bandages ordinaires et d'emploi général (voir la note 6 du chapitre 90 et l'arrêt dans les affaires jointes C-260/00 à C-263/00, Lohmann GmbH & Co. KG et Medi Bayreuth Weihermüller & Voigtmann GmbH & Co. KG contre Oberfinanzdirektion Koblenz, ECLI:EU:C:2002:637). Le classement dans la position tarifaire 9021 en tant qu'articles et appareils d'orthopédie est donc exclu. Ce sont la matière textile du manchon, confectionnée en bonneterie, et la sangle qui confèrent à l'article son caractère essentiel au sens de la RGI 3 b), du fait de leur prédominance quantitative et de leur rôle important pour l'utilisation de l'article. En particulier, la sangle textile située au milieu de l'article est essentielle pour obtenir la restriction de mouvement souhaitée. Il convient dès lors de classer l'article sous le code NC 6307 90 10 en tant qu'autres articles confectionnés.

Le classement est déterminé par les règles générales 1 et 6 pour l’interprétation de la nomenclature combinée, par les notes 7 f) et 8 a) de la section XI, par la note de sous-position 2 A) de la section XI, par la note 1 du chapitre 63 et par le libellé des codes NC 6307 , 6307 90 et 6307 90 10 . L’article n’est pas destiné essentiellement à l’amusement des bébés ou des enfants en bas âge, car ni la forme de l’article, ni la numérotation, ni les étiquettes ne sont reconnaissables en tant que tels, mais il sert plutôt à les réconforter. En conséquence, un classement dans la position 9503 en tant qu’«autres jouets» est exclu (voir également les notes explicatives du système harmonisé relatives à la position 9503 , point D, paragraphe 1). Il convient donc de classer l’article sous le code NC 6307 90 10 en tant qu’«autre article textile confectionné en bonneterie».

Le classement est déterminé par les dispositions des règles générales 1 et 6 pour l’interprétation de la nomenclature combinée, par les notes 7 f) et 8 a) de la section XI, par la note 1 du chapitre 63 et par le libellé des codes NC 6307 , 6307 90 et 6307 90 10 . L’article n’est pas conçu pour contenir un objet particulier. Il n’a pas de forme spéciale, ni de garniture intérieure. Étant donné qu’il est impossible de déduire la destination de l’article à partir de sa forme, cet article ne peut être considéré comme étant un «contenant similaire» au sens de la position 4202 . En conséquence, un classement sous la position 4202 est exclu. Il convient donc de classer l’article sous le code NC 6307 90 10 en tant qu’«autre article textile confectionné en bonneterie».

Le classement est déterminé par les dispositions des règles générales 1, 3 b) et 6 pour l'interprétation de la nomenclature combinée, par la note 1 relative au chapitre 63 et par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Le panier n'est pas un article de ménage en fer ou acier relevant de la position 7323 , car ce n'est pas le fil de métal mais le tissage de papier qui confère à l'article son caractère essentiel au sens de la règle générale 3 b), étant donné que l'article a l'apparence d'un panier en papier. Il n'a pas l'apparence d'un panier en métal puisque le fil d'acier est entièrement recouvert par le papier et n'est donc pas visible. En outre, l'article est majoritairement constitué de papier. Un classement dans la position 7323 est dès lors exclu. Comme les bandes de papier sont torsadées, elles sont considérées comme du fil de papier (fils textiles) au sens de la position 5308 [voir également les notes explicatives du système harmonisé (NESH) relatives à la position 5308 , B) Fils de papier, troisième alinéa]. Le classement de l'article dans le chapitre 46 est exclu en vertu de la note 1 relative à ce chapitre, car les fils en matières textiles ne sont pas considérés comme des «matières à tresser». En outre, les fils sont tissés ensemble pour créer un tissu (fils de chaîne et de trame). Le panier n'est donc pas un article en fils de papier mais un article en tissu, et son classement dans la position 5609 est exclu [voir également les NESH relatives à la position 5609 , premier alinéa et troisième alinéa, point c)]. Des articles textiles confectionnés en tous textiles et qui ne sont pas décrits plus précisément dans d'autres parties de la nomenclature sont classés dans le sous-chapitre I du chapitre 63 [voir également les NESH relatives au chapitre 63, Considérations générales, paragraphe 1, premier alinéa]. Il convient dès lors de classer l'article sous le code NC 6307 90 98 en tant qu'autre article textile confectionné.

Le classement est déterminé par les dispositions des règles générales 1 et 6 pour l'interprétation de la nomenclature combinée, par la note 7, point f), relative à la section XI ainsi que par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Les pochettes ne sont pas considérées comme des articles d'ameublement [voir également les notes explicatives du système harmonisé (NESH) relatives à la position 6304 ] et servent plutôt d'unités de rangement. Par conséquent, le classement de l'article dans la position 6304 relative aux autres articles d'ameublement est exclu. Il s'agit d'un article textile confectionné, qui ne figure pas spécifiquement dans d'autres positions de la section XI ou ailleurs au sens de la position 6307 (voir également les NESH relatives à la position 6307 ). Il convient dès lors de classer l'article sous le code NC 6307 90 98 relatif aux autres articles confectionnés.

Le classement est déterminé par les règles générales 1, 3 b) et 6 pour l'interprétation de la nomenclature combinée (RGI), ainsi que par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Le classement dans la position 9403 en tant qu'«autre meuble» est exclu car l'article n'est pas destiné à l'équipement d'appartements, d'hôtels, de bureaux, d'écoles, d'églises, de magasins ou de laboratoires, mais plutôt à faciliter la culture de plantes et à stimuler leur croissance (voir également les notes explicatives du système harmonisé relatives à la position 9403 , deuxième paragraphe). Le classement dans la position 9406 en tant que construction préfabriquée est également exclu car la conception de l'article indique un usage intérieur. Le revêtement réfléchissant sur la face intérieure de la matière textile ainsi que les ouvertures prévues pour la ventilation, l'eau et l'électricité sont indispensables pour faciliter la culture de plantes à l'intérieur de l'article. En conséquence, la matière textile est l'élément qui confère à l'article son caractère essentiel au sens de la RGI 3 b). Il convient dès lors de classer l'article sous le code NC 6307 90 98 en tant qu'«autre article textile confectionné».

Le classement est déterminé par les dispositions des règles générales 1 et 6 pour l'interprétation de la nomenclature combinée, par la note 7, point f) relative à la section XI ainsi que par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Le classement sous le code NC 8431 31 00 en tant que partie reconnaissable comme étant exclusivement ou principalement destinée aux machines ou appareils de la position 8428 (ascenseurs, monte-charges, etc.) est exclu, étant donné que l'article n'est pas indispensable au fonctionnement de l'appareil de levage (voir l'affaire C-152/10, Unomedical, ECLI:EU:C:2011:402, points 29, 34 et 36). En outre, les élingues sont exclues de la position 8431 et classées dans la section XI [voir également les notes explicatives du système harmonisé relatives à la position 8431 , quatrième paragraphe, point b)]. L'article est principalement constitué de matières textiles dont les différentes parties sont assemblées par couture. L'article doit donc être classé sous le code NC 6307 90 98 en tant qu'«autres articles textiles confectionnés».

Le classement est déterminé par les règles générales 1 et 6 pour l'interprétation de la nomenclature combinée, par la note 7 f) de la section XI, ainsi que par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Le classement de l'article à titre d'accessoire de la sous-rubrique 8708 70 est exclu parce que l'article ne fait qu'améliorer la fonction de la bande de roulement du pneumatique lors de la conduite sur la neige; en ce sens, il n'adapte pas le véhicule à un travail particulier, ne lui confère pas de possibilités supplémentaires, ni n'assure un service particulier en corrélation avec la fonction principale du véhicule (voir l'affaire C-152/10, Unomedical, Rec. 2011, p. I-5433, point 29). En conséquence et étant donné que l'article est composé uniquement de matières textiles et que les différentes parties sont assemblées par couture, il convient de classer l'article sous le code NC 6307 90 98 en tant qu'autres articles textiles confectionnés.

Le classement est déterminé par les règles générales 1, 3 c) et 6 pour l'interprétation de la nomenclature combinée (RGI), ainsi que par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Compte tenu de ses caractéristiques objectives, l'article est un panier en matières textiles conçu pour procurer du confort aux petits animaux de compagnie. Un classement en tant que meuble dans la position 9403 est exclu, car cette position couvre des produits d'une nature différente, destinés aux logements privés, hôtels, bureaux, écoles, églises, magasins, laboratoires, etc. (voir également les notes explicatives du système harmonisé relatives à la position 9403 du SH). Un classement dans la position 9404 est également exclu car les paniers en matières textiles ne sont pas semblables à des articles de literie ou articles similaires. En outre, l'article ne présente aucun élément supplémentaire indiquant qu'il est utilisé comme article de literie. L'article est considéré comme un article confectionné en matières textiles au sens de la position 6307 . L'intérieur et l'extérieur de l'article sont aussi essentiels l'un que l'autre, étant donné que l'article est réversible. Étant donné qu'il est impossible de déterminer si la peluche en bonneterie (entraînant un classement sous le code NC 6307 90 10 ) ou le tissu (donnant lieu à un classement sous le code NC 6307 90 98 ) confère à l'article son caractère essentiel au sens de la RGI 3 b), l'article doit être classé dans la position placée la dernière par ordre de numérotation parmi celles susceptibles d'être valablement prises en considération. L'article doit donc être classé sous le code NC 6307 90 98 .

Le classement est déterminé par les dispositions des règles générales 1, 3 b) et 6 pour l'interprétation de la nomenclature combinée (RGI), par la note 7 f) de la section XI et par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Compte tenu de ses caractéristiques objectives, l'article est destiné à attirer les chats et à les tenir éloignés des meubles sur lesquels ils feraient leurs griffes et dans ou sur lesquels ils s'installeraient en l'absence de cet objet. Un classement en tant que meuble dans la position 9403 est exclu car cette position couvre des produits d'une nature différente, destinés aux appartements, hôtels, bureaux, écoles, églises, magasins, laboratoires, etc. (voir également les notes explicatives du système harmonisé relatives à la position 9403 du SH). Un classement en tant que jouet dans la position 9503 est également exclu puisque l'article est destiné exclusivement aux animaux et ne relève donc pas de cette position conformément à la note 5 du chapitre 95. La matière textile (la peluche et la corde en sisal) est essentielle pour que l'article puisse assurer la fonction à laquelle il est destiné, à savoir attirer les chats, qui peuvent, par exemple, faire leurs griffes sur cet article, s'asseoir ou dormir dessus et s'en servir pour jouer. En conséquence, la matière textile (et non le bois ou le carton) est l'élément qui confère à l'article son caractère essentiel au sens de la RGI 3 b). On ne peut pas déterminer quel matériau, du velours ou du sisal, est le plus nécessaire pour attirer les chats. Étant donné que la quantité de velours est plus importante et que le velours permet au chat de pratiquer une grande variété d'activités, il convient de considérer que le velours confère à l'article son caractère essentiel au sens de la RGI 3 b) [voir également les notes explicatives du SH relatives à la RGI 3 b), VIII]. Au sens de la note 7 f) de la section XI, le velours est assemblé par couture et est, par conséquent, un article textile confectionné en tissu. L'article doit donc être classé sous le code NC 6307 90 98 en tant qu'autres articles textiles confectionnés.

Le classement est déterminé par les dispositions des règles générales 1, 3 b) et 6 pour l'interprétation de la nomenclature combinée (RGI), par la note 7 f) de la section XI et par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Compte tenu de ses caractéristiques objectives, l'article est destiné aux chats et est conçu pour les attirer et les tenir éloignés des meubles qu'ils grifferaient et dans ou sur lesquels ils s'installeraient sans cet objet. Un classement en tant que meuble dans la position 9403 est exclu car cette position couvre des produits d'une nature différente et destinés aux appartements, aux hôtels, aux bureaux, aux écoles, aux églises, aux magasins, aux laboratoires, etc. (voir également les notes explicatives du système harmonisé relatives à la position 9403 du SH). Un classement en tant que jouet dans la position 9503 est également exclu puisque l'article peut être identifié comme étant destiné exclusivement aux animaux et ne relève donc pas de cette position conformément à la note 5 du chapitre 95. La matière textile est essentielle pour attirer les chats (par exemple, pour y faire leurs griffes, pour s'y asseoir ou pour jouer) et constitue donc l'élément principal permettant à l'article d'être utilisé comme instrument sur lequel les chats peuvent faire leurs griffes et jouer. En conséquence, la matière textile (et non le bois, le carton ou la matière plastique) est l'élément qui confère à l'article son caractère essentiel au sens de la RGI 3 b). Les fibres de sisal de la position 5305 ont été tissées en ficelles et cordes relevant de la position 5607 au sens de la note 3, point A e) de la section XI de la NC [voir également les notes explicatives du SH relatives à la position 5305 , premier alinéa, et la distinction entre les fils et les ficelles et cordes dans le tableau I, type: d'autres fibres végétales, dans les notes explicatives du SH relatives à la section XI, considérations générales, point 1. B 2)]. Toutefois, le tissu tissé en sisal ne peut pas être classé dans la position 5609 en tant qu'article en fils, étant donné que cette position ne couvre pas les articles textiles relevant d'une position plus spécifique pour les tissus textiles comme la position 6307 [voir également les notes explicatives du SH relatives à la position 5609 , premier alinéa et troisième alinéa, point c)]. Ni le tapis en sisal, ni le tissu doublé de feutre en fibres synthétiques, avec un envers en matière plastique alvéolaire ne peuvent être classés dans le chapitre 57 au sens de la note 1 de ce chapitre étant donné que ces matières font partie d'un arbre à chat et n'ont pas une fonction de meuble (voir également les notes explicatives du SH relatives au chapitre 57, considérations générales, premier alinéa). Par conséquent, il y a lieu de classer un article confectionné, constitué de tissu en sisal, de velours, de peluches et de tissus bouclés et de tissu doublé de feutre en fibres synthétiques dans la position 6307 . Il convient donc de classer l’article sous le code NC 6307 90 98 en tant qu’«autres articles textiles confectionnés».

Le classement est déterminé par les dispositions des règles générales 1 et 6 pour l’interprétation de la nomenclature combinée, par les notes 7 b) et 8 a) de la section XI et par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Les caractéristiques objectives de l’article sont la couleur unie de la partie principale de chaque bande et le fait que le numéro séquentiel est imprimé en un point insignifiant et quasiment invisible lorsque le bracelet est porté, de taille relativement petite et d’apparence discrète. Compte tenu de ces caractéristiques, l’identification des personnes à l’aide de la couleur des bracelets est la destination principale de l’article, tandis que le numéro séquentiel imprimé est destiné à un usage secondaire. Étant donné que la nature essentielle et la destination principale des bracelets sont déterminées par leur couleur et non par le numéro imprimé, un classement dans le chapitre 49 est exclu (voir également les notes explicatives du SH relatives au chapitre 49, considérations générales, premier paragraphe). L’article est constitué de non-tissés relevant de la position tarifaire 5603 . Toutefois, comme les bracelets sont obtenus à l’état fini et prêts à l’usage après avoir été simplement séparés les uns des autres à l’aide des pointillés perforés, il s’agit d’articles textiles «confectionnés» au sens de la note 7 b) de la section XI. Conformément à la note 8 a) de la section XI, le chapitre 56 ne s’applique pas aux articles confectionnés. Le classement dans le chapitre 56 est donc exclu. Il n’existe pas de position spécifique dans la section XI qui couvre ce type d’articles confectionnés en matières textiles. En conséquence, cet article doit être classé en tant qu’«autre article confectionné en matière textile» sous le code NC 6307 90 98 .

Le classement est déterminé par les dispositions des règles générales 1, 3 b) et 6 pour l'interprétation de la nomenclature combinée, par la note 1 relative au chapitre 63 et par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Le panier n'est pas un article de ménage en fer ou acier relevant de la position 7323 , car ce n'est pas le fil de métal mais le tissage de papier qui confère à l'article son caractère essentiel au sens de la règle générale 3 b), étant donné que l'article a l'apparence d'un panier en papier. Il n'a pas l'apparence d'un panier en métal puisque le fil d'acier est entièrement recouvert par le papier et n'est donc pas visible. En outre, l'article est majoritairement constitué de papier. Un classement dans la position 7323 est dès lors exclu. Comme les bandes de papier sont torsadées, elles sont considérées comme du fil de papier (fils textiles) au sens de la position 5308 [voir également les notes explicatives du système harmonisé (NESH) relatives à la position 5308 , B) Fils de papier, troisième alinéa]. Le classement de l'article dans le chapitre 46 est exclu en vertu de la note 1 relative à ce chapitre, car les fils en matières textiles ne sont pas considérés comme des «matières à tresser». En outre, les fils sont tissés ensemble pour créer un tissu (fils de chaîne et de trame). Le panier n'est donc pas un article en fils de papier mais un article en tissu, et son classement dans la position 5609 est exclu [voir également les NESH relatives à la position 5609 , premier alinéa et troisième alinéa, point c)]. Des articles textiles confectionnés en tous textiles et qui ne sont pas décrits plus précisément dans d'autres parties de la nomenclature sont classés dans le sous-chapitre I du chapitre 63 [voir également les NESH relatives au chapitre 63, Considérations générales, paragraphe 1, premier alinéa]. Il convient dès lors de classer l'article sous le code NC 6307 90 98 en tant qu'autre article textile confectionné.

Le classement est déterminé par les dispositions des règles générales 1 et 6 pour l'interprétation de la nomenclature combinée, par la note 7, point f), relative à la section XI ainsi que par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Les pochettes ne sont pas considérées comme des articles d'ameublement [voir également les notes explicatives du système harmonisé (NESH) relatives à la position 6304 ] et servent plutôt d'unités de rangement. Par conséquent, le classement de l'article dans la position 6304 relative aux autres articles d'ameublement est exclu. Il s'agit d'un article textile confectionné, qui ne figure pas spécifiquement dans d'autres positions de la section XI ou ailleurs au sens de la position 6307 (voir également les NESH relatives à la position 6307 ). Il convient dès lors de classer l'article sous le code NC 6307 90 98 relatif aux autres articles confectionnés.

Le classement est déterminé par les règles générales 1, 3 b) et 6 pour l'interprétation de la nomenclature combinée (RGI), ainsi que par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Le classement dans la position 9403 en tant qu'«autre meuble» est exclu car l'article n'est pas destiné à l'équipement d'appartements, d'hôtels, de bureaux, d'écoles, d'églises, de magasins ou de laboratoires, mais plutôt à faciliter la culture de plantes et à stimuler leur croissance (voir également les notes explicatives du système harmonisé relatives à la position 9403 , deuxième paragraphe). Le classement dans la position 9406 en tant que construction préfabriquée est également exclu car la conception de l'article indique un usage intérieur. Le revêtement réfléchissant sur la face intérieure de la matière textile ainsi que les ouvertures prévues pour la ventilation, l'eau et l'électricité sont indispensables pour faciliter la culture de plantes à l'intérieur de l'article. En conséquence, la matière textile est l'élément qui confère à l'article son caractère essentiel au sens de la RGI 3 b). Il convient dès lors de classer l'article sous le code NC 6307 90 98 en tant qu'«autre article textile confectionné».

Le classement est déterminé par les dispositions des règles générales 1 et 6 pour l'interprétation de la nomenclature combinée, par la note 7, point f) relative à la section XI ainsi que par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Le classement sous le code NC 8431 31 00 en tant que partie reconnaissable comme étant exclusivement ou principalement destinée aux machines ou appareils de la position 8428 (ascenseurs, monte-charges, etc.) est exclu, étant donné que l'article n'est pas indispensable au fonctionnement de l'appareil de levage (voir l'affaire C-152/10, Unomedical, ECLI:EU:C:2011:402, points 29, 34 et 36). En outre, les élingues sont exclues de la position 8431 et classées dans la section XI [voir également les notes explicatives du système harmonisé relatives à la position 8431 , quatrième paragraphe, point b)]. L'article est principalement constitué de matières textiles dont les différentes parties sont assemblées par couture. L'article doit donc être classé sous le code NC 6307 90 98 en tant qu'«autres articles textiles confectionnés».

Le classement est déterminé par les règles générales 1 et 6 pour l'interprétation de la nomenclature combinée, par la note 7 f) de la section XI, ainsi que par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Le classement de l'article à titre d'accessoire de la sous-rubrique 8708 70 est exclu parce que l'article ne fait qu'améliorer la fonction de la bande de roulement du pneumatique lors de la conduite sur la neige; en ce sens, il n'adapte pas le véhicule à un travail particulier, ne lui confère pas de possibilités supplémentaires, ni n'assure un service particulier en corrélation avec la fonction principale du véhicule (voir l'affaire C-152/10, Unomedical, Rec. 2011, p. I-5433, point 29). En conséquence et étant donné que l'article est composé uniquement de matières textiles et que les différentes parties sont assemblées par couture, il convient de classer l'article sous le code NC 6307 90 98 en tant qu'autres articles textiles confectionnés.

Le classement est déterminé par les règles générales 1, 3 c) et 6 pour l'interprétation de la nomenclature combinée (RGI), ainsi que par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Compte tenu de ses caractéristiques objectives, l'article est un panier en matières textiles conçu pour procurer du confort aux petits animaux de compagnie. Un classement en tant que meuble dans la position 9403 est exclu, car cette position couvre des produits d'une nature différente, destinés aux logements privés, hôtels, bureaux, écoles, églises, magasins, laboratoires, etc. (voir également les notes explicatives du système harmonisé relatives à la position 9403 du SH). Un classement dans la position 9404 est également exclu car les paniers en matières textiles ne sont pas semblables à des articles de literie ou articles similaires. En outre, l'article ne présente aucun élément supplémentaire indiquant qu'il est utilisé comme article de literie. L'article est considéré comme un article confectionné en matières textiles au sens de la position 6307 . L'intérieur et l'extérieur de l'article sont aussi essentiels l'un que l'autre, étant donné que l'article est réversible. Étant donné qu'il est impossible de déterminer si la peluche en bonneterie (entraînant un classement sous le code NC 6307 90 10 ) ou le tissu (donnant lieu à un classement sous le code NC 6307 90 98 ) confère à l'article son caractère essentiel au sens de la RGI 3 b), l'article doit être classé dans la position placée la dernière par ordre de numérotation parmi celles susceptibles d'être valablement prises en considération. L'article doit donc être classé sous le code NC 6307 90 98 .

Le classement est déterminé par les dispositions des règles générales 1, 3 b) et 6 pour l'interprétation de la nomenclature combinée (RGI), par la note 7 f) de la section XI et par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Compte tenu de ses caractéristiques objectives, l'article est destiné à attirer les chats et à les tenir éloignés des meubles sur lesquels ils feraient leurs griffes et dans ou sur lesquels ils s'installeraient en l'absence de cet objet. Un classement en tant que meuble dans la position 9403 est exclu car cette position couvre des produits d'une nature différente, destinés aux appartements, hôtels, bureaux, écoles, églises, magasins, laboratoires, etc. (voir également les notes explicatives du système harmonisé relatives à la position 9403 du SH). Un classement en tant que jouet dans la position 9503 est également exclu puisque l'article est destiné exclusivement aux animaux et ne relève donc pas de cette position conformément à la note 5 du chapitre 95. La matière textile (la peluche et la corde en sisal) est essentielle pour que l'article puisse assurer la fonction à laquelle il est destiné, à savoir attirer les chats, qui peuvent, par exemple, faire leurs griffes sur cet article, s'asseoir ou dormir dessus et s'en servir pour jouer. En conséquence, la matière textile (et non le bois ou le carton) est l'élément qui confère à l'article son caractère essentiel au sens de la RGI 3 b). On ne peut pas déterminer quel matériau, du velours ou du sisal, est le plus nécessaire pour attirer les chats. Étant donné que la quantité de velours est plus importante et que le velours permet au chat de pratiquer une grande variété d'activités, il convient de considérer que le velours confère à l'article son caractère essentiel au sens de la RGI 3 b) [voir également les notes explicatives du SH relatives à la RGI 3 b), VIII]. Au sens de la note 7 f) de la section XI, le velours est assemblé par couture et est, par conséquent, un article textile confectionné en tissu. L'article doit donc être classé sous le code NC 6307 90 98 en tant qu'autres articles textiles confectionnés.

Le classement est déterminé par les dispositions des règles générales 1, 3 b) et 6 pour l'interprétation de la nomenclature combinée (RGI), par la note 7 f) de la section XI et par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Compte tenu de ses caractéristiques objectives, l'article est destiné aux chats et est conçu pour les attirer et les tenir éloignés des meubles qu'ils grifferaient et dans ou sur lesquels ils s'installeraient sans cet objet. Un classement en tant que meuble dans la position 9403 est exclu car cette position couvre des produits d'une nature différente et destinés aux appartements, aux hôtels, aux bureaux, aux écoles, aux églises, aux magasins, aux laboratoires, etc. (voir également les notes explicatives du système harmonisé relatives à la position 9403 du SH). Un classement en tant que jouet dans la position 9503 est également exclu puisque l'article peut être identifié comme étant destiné exclusivement aux animaux et ne relève donc pas de cette position conformément à la note 5 du chapitre 95. La matière textile est essentielle pour attirer les chats (par exemple, pour y faire leurs griffes, pour s'y asseoir ou pour jouer) et constitue donc l'élément principal permettant à l'article d'être utilisé comme instrument sur lequel les chats peuvent faire leurs griffes et jouer. En conséquence, la matière textile (et non le bois, le carton ou la matière plastique) est l'élément qui confère à l'article son caractère essentiel au sens de la RGI 3 b). Les fibres de sisal de la position 5305 ont été tissées en ficelles et cordes relevant de la position 5607 au sens de la note 3, point A e) de la section XI de la NC [voir également les notes explicatives du SH relatives à la position 5305 , premier alinéa, et la distinction entre les fils et les ficelles et cordes dans le tableau I, type: d'autres fibres végétales, dans les notes explicatives du SH relatives à la section XI, considérations générales, point 1. B 2)]. Toutefois, le tissu tissé en sisal ne peut pas être classé dans la position 5609 en tant qu'article en fils, étant donné que cette position ne couvre pas les articles textiles relevant d'une position plus spécifique pour les tissus textiles comme la position 6307 [voir également les notes explicatives du SH relatives à la position 5609 , premier alinéa et troisième alinéa, point c)]. Ni le tapis en sisal, ni le tissu doublé de feutre en fibres synthétiques, avec un envers en matière plastique alvéolaire ne peuvent être classés dans le chapitre 57 au sens de la note 1 de ce chapitre étant donné que ces matières font partie d'un arbre à chat et n'ont pas une fonction de meuble (voir également les notes explicatives du SH relatives au chapitre 57, considérations générales, premier alinéa). Par conséquent, il y a lieu de classer un article confectionné, constitué de tissu en sisal, de velours, de peluches et de tissus bouclés et de tissu doublé de feutre en fibres synthétiques dans la position 6307 . Il convient donc de classer l’article sous le code NC 6307 90 98 en tant qu’«autres articles textiles confectionnés».

Le classement est déterminé par les dispositions des règles générales 1 et 6 pour l’interprétation de la nomenclature combinée, par les notes 7 b) et 8 a) de la section XI et par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Les caractéristiques objectives de l’article sont la couleur unie de la partie principale de chaque bande et le fait que le numéro séquentiel est imprimé en un point insignifiant et quasiment invisible lorsque le bracelet est porté, de taille relativement petite et d’apparence discrète. Compte tenu de ces caractéristiques, l’identification des personnes à l’aide de la couleur des bracelets est la destination principale de l’article, tandis que le numéro séquentiel imprimé est destiné à un usage secondaire. Étant donné que la nature essentielle et la destination principale des bracelets sont déterminées par leur couleur et non par le numéro imprimé, un classement dans le chapitre 49 est exclu (voir également les notes explicatives du SH relatives au chapitre 49, considérations générales, premier paragraphe). L’article est constitué de non-tissés relevant de la position tarifaire 5603 . Toutefois, comme les bracelets sont obtenus à l’état fini et prêts à l’usage après avoir été simplement séparés les uns des autres à l’aide des pointillés perforés, il s’agit d’articles textiles «confectionnés» au sens de la note 7 b) de la section XI. Conformément à la note 8 a) de la section XI, le chapitre 56 ne s’applique pas aux articles confectionnés. Le classement dans le chapitre 56 est donc exclu. Il n’existe pas de position spécifique dans la section XI qui couvre ce type d’articles confectionnés en matières textiles. En conséquence, cet article doit être classé en tant qu’«autre article confectionné en matière textile» sous le code NC 6307 90 98 .

Le classement est déterminé par les règles générales 1, 3 c) et 6 pour l’interprétation de la nomenclature combinée, par la note 7 d) de la section XI et par le libellé des codes NC 6307, 6307 90 et 6307 90 98. Le classement sous le code NC 9021 10 10 en tant qu’article et appareil d’orthopédie est exclu car l’article ne peut pas être adapté aux besoins d’un utilisateur spécifique. Étant donné que l’article est de taille unique et que les deux coques latérales sont rigides et ont une forme anatomique universelle, il n’est ni adapté ni adaptable à la forme de la cheville d’un utilisateur spécifique. En outre, l’article peut être serré uniquement à la hauteur du mollet, sans possibilité d’ajustement par serrage au niveau de l’articulation de la cheville. Par conséquent, l’article ne peut pas être adapté au handicap spécifique d’un patient au sens de l’arrêt de la Cour de justice du 7 novembre 2002, Lohmann et Medi Bayreuth, affaires jointes C-260/00 à C-263/00, ECLI:EU:C:2002:637 (voir points 38, 41, 42 et 45). En outre, étant donné que l’article n’est pas adaptable à la forme spécifique de la cheville de l’utilisateur, il ne permet pas d’empêcher complètement et en toutes circonstances certains mouvements non désirés (par exemple, l’inclinaison latérale) de l’articulation de la cheville afin de prévenir d’autres blessures (note 6 du chapitre 90) comme il est exigé pour les articles et appareils d’orthopédie de la position 9021, conformément au deuxième alinéa de la note complémentaire 2 du chapitre 90. Le classement sous le code NC 9021 10 90 en tant qu’article et appareil pour fractures est également exclu car l’article ne permet pas d’immobiliser une articulation de la cheville fracturée pour les raisons exposées ci-dessus [voir également les notes explicatives du système harmonisé relatives à la position 9021, point II) Articles et appareils pour fractures, premier alinéa]. Par conséquent, il convient de classer l’article en fonction de sa matière constitutive. Le produit est un article composite constitué de différentes matières (textiles et plastiques) au sens de la règle générale 3 b) pour l’interprétation de la nomenclature combinée. En ce qui concerne l’effet recherché, les coques en plastique ainsi que les sangles en matières textiles jouent un rôle d’importance équivalente. Par conséquent, les deux matières sont tout aussi essentielles au sens de la règle générale 3 b) pour l’interprétation de la nomenclature combinée et l’article doit être classé dans la position placée la dernière par ordre de numérotation parmi celles susceptibles d’être valablement prises en considération (positions 3926 et 6307) au sens de la règle générale 3 c) pour l’interprétation de la nomenclature combinée. Il convient dès lors de classer l’article sous le code NC 6307 90 98 en tant qu’autres articles confectionnés en toutes matières textiles.

Le classement est déterminé par les dispositions des règles générales 1 et 6 pour l’interprétation de la nomenclature combinée (RGI), par la note 7, point f), de la section XI ainsi que par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Une fois l’article rempli, en raison de ses caractéristiques objectives, il est similaire à un coussin. L’article est conçu comme un coussin rectangulaire géant et non comme un siège relevant de la position 9401 en raison de son instabilité (il se tasse sous l’effet du poids corporel et s’affaisse lorsqu’un utilisateur s’appuie dessus). Par conséquent, il convient de classer l’article rempli sous le code NC 9404 90 90 en tant qu’article de literie et articles similaires (coussins, poufs et oreillers, par exemple) en application des RGI 1 et 6. Toutefois, le classement de l’article non fini et non rempli dans la position 9404 en tant qu’article de literie et articles similaires est exclu, car il ne présente pas le caractère essentiel d’un article complet de la position 9404 au sens de la RGI 2, a). Il n’est pas encore rembourré ou garni intérieurement de toutes matières. Étant donné que l’article est une coque destinée à un coussin géant, le classement dans la position 6302 en tant que linge de lit est exclu, car il ne présente pas les caractéristiques et propriétés objectives du linge de lit de la position 6302 . Il ne recouvre pas un oreiller ou un coussin de la même manière que du linge de lit. [Voir le règlement d’exécution (UE) 2024/966 de la Commission (JO L, 2024/966, 27.3.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/966/oj)]. Étant donné que l’article ne peut pas être classé dans une position plus spécifique que la position 6307 , il doit donc être classé sous le code NC 6307 90 98 en tant qu’autre article confectionné, en tissus.

Le classement est déterminé par les règles générales 1 et 6 pour l’interprétation de la nomenclature combinée (RGI) et par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Le classement de l’article dans la position 9404 en tant qu’articles de literie et articles similaires est exclu, car il ne présente pas le caractère essentiel d’un article complet de la position 9404 au sens de la RGI 2 a). Il n’est pas encore rembourré ou garni intérieurement de toutes matières. Le classement de l’article dans la position 6302 en tant que linge de lit est exclu, car il ne présente pas les caractéristiques et propriétés objectives du linge de lit de la position 6302 , qui comprend des articles tels que les draps de lit, les taies d’oreiller, les housses d'édredon et les housses de matelas. Ces articles sont conçus pour recouvrir, par exemple, un oreiller ou un édredon et peuvent être facilement enlevés à tout moment [voir également les notes explicatives du système harmonisé relatives à la position 6302 , premier alinéa, point 1)]. L’article n’a pas la même fonction ou la même utilisation que le linge de lit de la position 6302 ; il s'agit d’un produit de nature différente, car il est destiné à être rempli et fermé de manière permanente après le remplissage. Le tissu à tissage dense et le fait que l’article est fermé de manière permanente garantissent que le matériau de remplissage ne peut pas s’échapper. Le matériau de remplissage ne peut pas être aisément enlevé une fois l’article fermé. Contrairement à une taie d’oreiller, l’article fait partie intégrante de l’oreiller. De plus, l’article n’est pas en contact direct avec l’utilisateur, étant donné qu’il sera recouvert par une taie d'oreiller (le linge de lit lui-même) avant que le consommateur ne puisse l’utiliser. Étant donné que l’article ne peut pas être classé dans une position plus spécifique que la position 6307 , il doit donc être classé sous le code NC 6307 90 98 en tant qu’autres articles confectionnés, en tissus.

Le classement est déterminé par les règles générales 1 et 6 pour l’interprétation de la nomenclature combinée, par la note 7 f) de la section XI, par la note 1 du chapitre 63 ainsi que par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . L’article textile confectionné ne peut pas être classé dans le chapitre 85 en tant qu’appareil et machine électrique car ce chapitre ne couvre pas les couvertures, coussins, chancelières et articles similaires chauffés électriquement [note 1 a) du chapitre 85]. Un classement sous le code NC 6301 10 00 en tant que couverture électrique est exclu, car l’article ne présente pas les caractéristiques objectives propres d’une couverture de la position 6301 , à savoir pouvoir envelopper ou recouvrir le corps d’une personne pour fournir de la chaleur. Un classement dans la position 6302 en tant que linge de lit est exclu, car l’article ne présente pas les caractéristiques du linge de lit (par exemple, un drap ou une housse de matelas), qui consistent à protéger le matelas, l’édredon ou l’oreiller de la personne qui se couche dans le lit. Bien que l’article soit conçu pour être placé sur le matelas, il ne protège pas la partie destinée à accueillir la tête d’une personne. Sa seule fonction est de chauffer le lit et ainsi de le rendre confortable pour la personne qui l’utilise. Un classement dans la position 6304 en tant qu’article d’ameublement est exclu, car l’article ne présente pas les caractéristiques d’un article d’ameublement de la position 6304 , à savoir être visible par tout observateur d’une pièce. Lorsqu’il est utilisé conformément à sa destination, l’article n’est pas visible dans l’environnement spatial, car il est recouvert d’un drap de lit. Compte tenu de l’aspect général de l’article et de la matière des deux couches extérieures (l’article est constitué de nontissés en fibres synthétiques ou artificielles de la position 5603 ) et du fait qu’il ne peut être classé dans aucune autre position plus spécifique que la position 6307 , il convient dès lors de le classer sous le code NC 6307 90 98 en tant qu’autre article confectionné en tissus.

Le classement est déterminé par les dispositions des règles générales 1 et 6 pour l’interprétation de la nomenclature combinée (RGI), par la note 7, point f), de la section XI ainsi que par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Le classement de l’article en tant que bâche sous le code NC 6306 12 00 est exclu, étant donné que les bâches sont généralement constituées d’un tissu lourd et sont destinées à protéger les marchandises des intempéries [voir également la note explicative du système harmonisé relative à la position 6306 , point 1)]. Les fermetures à glissière cousues sur l’article et la matière légère indiquent que l’article n’est pas adapté/destiné à une utilisation en tant que bâche du code NC 6306 12 00 . Par ailleurs, l’article ne peut pas être classé en tant que tente sous le code NC 6306 22 00 car, en raison de ses caractéristiques objectives, il ne présente pas le caractère essentiel d’un article complet (tente) au sens de la RGI 2, point a). Il n’est pas évident non plus de déterminer, à partir de ses caractéristiques objectives, si l’article est destiné à être utilisé en tant que partie d’une tente, d’une tonnelle ou d’un autre produit. La position 6307 comprend d’autres articles confectionnés en toutes matières textiles, pour autant qu’ils ne soient pas repris dans d’autres positions de la section XI. Elle couvre également les toiles de protection confectionnées à plat autres que les bâches et les toiles couvre-sol de la position 6306 [voir également les notes explicatives du SH relatives à la position 6307 , premier alinéa et deuxième alinéa, point 8)]. Il convient dès lors de classer l’article sous le code NC 6307 90 98 en tant qu’autre article confectionné.

Le classement est déterminé par les dispositions des règles générales 1, 3 b) et 6 pour l'interprétation de la nomenclature combinée, par la note 1 relative au chapitre 63 et par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Le panier n'est pas un article de ménage en fer ou acier relevant de la position 7323 , car ce n'est pas le fil de métal mais le tissage de papier qui confère à l'article son caractère essentiel au sens de la règle générale 3 b), étant donné que l'article a l'apparence d'un panier en papier. Il n'a pas l'apparence d'un panier en métal puisque le fil d'acier est entièrement recouvert par le papier et n'est donc pas visible. En outre, l'article est majoritairement constitué de papier. Un classement dans la position 7323 est dès lors exclu. Comme les bandes de papier sont torsadées, elles sont considérées comme du fil de papier (fils textiles) au sens de la position 5308 [voir également les notes explicatives du système harmonisé (NESH) relatives à la position 5308 , B) Fils de papier, troisième alinéa]. Le classement de l'article dans le chapitre 46 est exclu en vertu de la note 1 relative à ce chapitre, car les fils en matières textiles ne sont pas considérés comme des «matières à tresser». En outre, les fils sont tissés ensemble pour créer un tissu (fils de chaîne et de trame). Le panier n'est donc pas un article en fils de papier mais un article en tissu, et son classement dans la position 5609 est exclu [voir également les NESH relatives à la position 5609 , premier alinéa et troisième alinéa, point c)]. Des articles textiles confectionnés en tous textiles et qui ne sont pas décrits plus précisément dans d'autres parties de la nomenclature sont classés dans le sous-chapitre I du chapitre 63 [voir également les NESH relatives au chapitre 63, Considérations générales, paragraphe 1, premier alinéa]. Il convient dès lors de classer l'article sous le code NC 6307 90 98 en tant qu'autre article textile confectionné.

Le classement est déterminé par les dispositions des règles générales 1 et 6 pour l'interprétation de la nomenclature combinée, par la note 7, point f), relative à la section XI ainsi que par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Les pochettes ne sont pas considérées comme des articles d'ameublement [voir également les notes explicatives du système harmonisé (NESH) relatives à la position 6304 ] et servent plutôt d'unités de rangement. Par conséquent, le classement de l'article dans la position 6304 relative aux autres articles d'ameublement est exclu. Il s'agit d'un article textile confectionné, qui ne figure pas spécifiquement dans d'autres positions de la section XI ou ailleurs au sens de la position 6307 (voir également les NESH relatives à la position 6307 ). Il convient dès lors de classer l'article sous le code NC 6307 90 98 relatif aux autres articles confectionnés.

Le classement est déterminé par les règles générales 1, 3 b) et 6 pour l'interprétation de la nomenclature combinée (RGI), ainsi que par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Le classement dans la position 9403 en tant qu'«autre meuble» est exclu car l'article n'est pas destiné à l'équipement d'appartements, d'hôtels, de bureaux, d'écoles, d'églises, de magasins ou de laboratoires, mais plutôt à faciliter la culture de plantes et à stimuler leur croissance (voir également les notes explicatives du système harmonisé relatives à la position 9403 , deuxième paragraphe). Le classement dans la position 9406 en tant que construction préfabriquée est également exclu car la conception de l'article indique un usage intérieur. Le revêtement réfléchissant sur la face intérieure de la matière textile ainsi que les ouvertures prévues pour la ventilation, l'eau et l'électricité sont indispensables pour faciliter la culture de plantes à l'intérieur de l'article. En conséquence, la matière textile est l'élément qui confère à l'article son caractère essentiel au sens de la RGI 3 b). Il convient dès lors de classer l'article sous le code NC 6307 90 98 en tant qu'«autre article textile confectionné».

Le classement est déterminé par les dispositions des règles générales 1 et 6 pour l'interprétation de la nomenclature combinée, par la note 7, point f) relative à la section XI ainsi que par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Le classement sous le code NC 8431 31 00 en tant que partie reconnaissable comme étant exclusivement ou principalement destinée aux machines ou appareils de la position 8428 (ascenseurs, monte-charges, etc.) est exclu, étant donné que l'article n'est pas indispensable au fonctionnement de l'appareil de levage (voir l'affaire C-152/10, Unomedical, ECLI:EU:C:2011:402, points 29, 34 et 36). En outre, les élingues sont exclues de la position 8431 et classées dans la section XI [voir également les notes explicatives du système harmonisé relatives à la position 8431 , quatrième paragraphe, point b)]. L'article est principalement constitué de matières textiles dont les différentes parties sont assemblées par couture. L'article doit donc être classé sous le code NC 6307 90 98 en tant qu'«autres articles textiles confectionnés».

Le classement est déterminé par les règles générales 1 et 6 pour l'interprétation de la nomenclature combinée, par la note 7 f) de la section XI, ainsi que par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Le classement de l'article à titre d'accessoire de la sous-rubrique 8708 70 est exclu parce que l'article ne fait qu'améliorer la fonction de la bande de roulement du pneumatique lors de la conduite sur la neige; en ce sens, il n'adapte pas le véhicule à un travail particulier, ne lui confère pas de possibilités supplémentaires, ni n'assure un service particulier en corrélation avec la fonction principale du véhicule (voir l'affaire C-152/10, Unomedical, Rec. 2011, p. I-5433, point 29). En conséquence et étant donné que l'article est composé uniquement de matières textiles et que les différentes parties sont assemblées par couture, il convient de classer l'article sous le code NC 6307 90 98 en tant qu'autres articles textiles confectionnés.

Le classement est déterminé par les règles générales 1, 3 c) et 6 pour l'interprétation de la nomenclature combinée (RGI), ainsi que par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Compte tenu de ses caractéristiques objectives, l'article est un panier en matières textiles conçu pour procurer du confort aux petits animaux de compagnie. Un classement en tant que meuble dans la position 9403 est exclu, car cette position couvre des produits d'une nature différente, destinés aux logements privés, hôtels, bureaux, écoles, églises, magasins, laboratoires, etc. (voir également les notes explicatives du système harmonisé relatives à la position 9403 du SH). Un classement dans la position 9404 est également exclu car les paniers en matières textiles ne sont pas semblables à des articles de literie ou articles similaires. En outre, l'article ne présente aucun élément supplémentaire indiquant qu'il est utilisé comme article de literie. L'article est considéré comme un article confectionné en matières textiles au sens de la position 6307 . L'intérieur et l'extérieur de l'article sont aussi essentiels l'un que l'autre, étant donné que l'article est réversible. Étant donné qu'il est impossible de déterminer si la peluche en bonneterie (entraînant un classement sous le code NC 6307 90 10 ) ou le tissu (donnant lieu à un classement sous le code NC 6307 90 98 ) confère à l'article son caractère essentiel au sens de la RGI 3 b), l'article doit être classé dans la position placée la dernière par ordre de numérotation parmi celles susceptibles d'être valablement prises en considération. L'article doit donc être classé sous le code NC 6307 90 98 .

Le classement est déterminé par les dispositions des règles générales 1, 3 b) et 6 pour l'interprétation de la nomenclature combinée (RGI), par la note 7 f) de la section XI et par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Compte tenu de ses caractéristiques objectives, l'article est destiné à attirer les chats et à les tenir éloignés des meubles sur lesquels ils feraient leurs griffes et dans ou sur lesquels ils s'installeraient en l'absence de cet objet. Un classement en tant que meuble dans la position 9403 est exclu car cette position couvre des produits d'une nature différente, destinés aux appartements, hôtels, bureaux, écoles, églises, magasins, laboratoires, etc. (voir également les notes explicatives du système harmonisé relatives à la position 9403 du SH). Un classement en tant que jouet dans la position 9503 est également exclu puisque l'article est destiné exclusivement aux animaux et ne relève donc pas de cette position conformément à la note 5 du chapitre 95. La matière textile (la peluche et la corde en sisal) est essentielle pour que l'article puisse assurer la fonction à laquelle il est destiné, à savoir attirer les chats, qui peuvent, par exemple, faire leurs griffes sur cet article, s'asseoir ou dormir dessus et s'en servir pour jouer. En conséquence, la matière textile (et non le bois ou le carton) est l'élément qui confère à l'article son caractère essentiel au sens de la RGI 3 b). On ne peut pas déterminer quel matériau, du velours ou du sisal, est le plus nécessaire pour attirer les chats. Étant donné que la quantité de velours est plus importante et que le velours permet au chat de pratiquer une grande variété d'activités, il convient de considérer que le velours confère à l'article son caractère essentiel au sens de la RGI 3 b) [voir également les notes explicatives du SH relatives à la RGI 3 b), VIII]. Au sens de la note 7 f) de la section XI, le velours est assemblé par couture et est, par conséquent, un article textile confectionné en tissu. L'article doit donc être classé sous le code NC 6307 90 98 en tant qu'autres articles textiles confectionnés.

Le classement est déterminé par les dispositions des règles générales 1, 3 b) et 6 pour l'interprétation de la nomenclature combinée (RGI), par la note 7 f) de la section XI et par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Compte tenu de ses caractéristiques objectives, l'article est destiné aux chats et est conçu pour les attirer et les tenir éloignés des meubles qu'ils grifferaient et dans ou sur lesquels ils s'installeraient sans cet objet. Un classement en tant que meuble dans la position 9403 est exclu car cette position couvre des produits d'une nature différente et destinés aux appartements, aux hôtels, aux bureaux, aux écoles, aux églises, aux magasins, aux laboratoires, etc. (voir également les notes explicatives du système harmonisé relatives à la position 9403 du SH). Un classement en tant que jouet dans la position 9503 est également exclu puisque l'article peut être identifié comme étant destiné exclusivement aux animaux et ne relève donc pas de cette position conformément à la note 5 du chapitre 95. La matière textile est essentielle pour attirer les chats (par exemple, pour y faire leurs griffes, pour s'y asseoir ou pour jouer) et constitue donc l'élément principal permettant à l'article d'être utilisé comme instrument sur lequel les chats peuvent faire leurs griffes et jouer. En conséquence, la matière textile (et non le bois, le carton ou la matière plastique) est l'élément qui confère à l'article son caractère essentiel au sens de la RGI 3 b). Les fibres de sisal de la position 5305 ont été tissées en ficelles et cordes relevant de la position 5607 au sens de la note 3, point A e) de la section XI de la NC [voir également les notes explicatives du SH relatives à la position 5305 , premier alinéa, et la distinction entre les fils et les ficelles et cordes dans le tableau I, type: d'autres fibres végétales, dans les notes explicatives du SH relatives à la section XI, considérations générales, point 1. B 2)]. Toutefois, le tissu tissé en sisal ne peut pas être classé dans la position 5609 en tant qu'article en fils, étant donné que cette position ne couvre pas les articles textiles relevant d'une position plus spécifique pour les tissus textiles comme la position 6307 [voir également les notes explicatives du SH relatives à la position 5609 , premier alinéa et troisième alinéa, point c)]. Ni le tapis en sisal, ni le tissu doublé de feutre en fibres synthétiques, avec un envers en matière plastique alvéolaire ne peuvent être classés dans le chapitre 57 au sens de la note 1 de ce chapitre étant donné que ces matières font partie d'un arbre à chat et n'ont pas une fonction de meuble (voir également les notes explicatives du SH relatives au chapitre 57, considérations générales, premier alinéa). Par conséquent, il y a lieu de classer un article confectionné, constitué de tissu en sisal, de velours, de peluches et de tissus bouclés et de tissu doublé de feutre en fibres synthétiques dans la position 6307 . Il convient donc de classer l’article sous le code NC 6307 90 98 en tant qu’«autres articles textiles confectionnés».

Le classement est déterminé par les dispositions des règles générales 1 et 6 pour l’interprétation de la nomenclature combinée, par les notes 7 b) et 8 a) de la section XI et par le libellé des codes NC 6307 , 6307 90 et 6307 90 98 . Les caractéristiques objectives de l’article sont la couleur unie de la partie principale de chaque bande et le fait que le numéro séquentiel est imprimé en un point insignifiant et quasiment invisible lorsque le bracelet est porté, de taille relativement petite et d’apparence discrète. Compte tenu de ces caractéristiques, l’identification des personnes à l’aide de la couleur des bracelets est la destination principale de l’article, tandis que le numéro séquentiel imprimé est destiné à un usage secondaire. Étant donné que la nature essentielle et la destination principale des bracelets sont déterminées par leur couleur et non par le numéro imprimé, un classement dans le chapitre 49 est exclu (voir également les notes explicatives du SH relatives au chapitre 49, considérations générales, premier paragraphe). L’article est constitué de non-tissés relevant de la position tarifaire 5603 . Toutefois, comme les bracelets sont obtenus à l’état fini et prêts à l’usage après avoir été simplement séparés les uns des autres à l’aide des pointillés perforés, il s’agit d’articles textiles «confectionnés» au sens de la note 7 b) de la section XI. Conformément à la note 8 a) de la section XI, le chapitre 56 ne s’applique pas aux articles confectionnés. Le classement dans le chapitre 56 est donc exclu. Il n’existe pas de position spécifique dans la section XI qui couvre ce type d’articles confectionnés en matières textiles. En conséquence, cet article doit être classé en tant qu’«autre article confectionné en matière textile» sous le code NC 6307 90 98 .

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 5 (b) - Has been used to identify the type of packaging: Cardboard saddle tabs and plastic hanger. 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: General section XI note 7 Chapter 95 note 5 exclusion Harmonised System Explanatory Notes (HSEN) to heading 6307

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 2A has been used as the goods are unassembled. GIR 3B has been used as the knitted plush material is considered to be the essential character. GIR 6 has been used to classify this product by the terms of heading 630790 -Other than elsewhere specified. 8-digit code 63079010 - Knitted or crocheted Also classified in accordance with: Section XI Note 7 Harmonised System Explanatory Notes to heading 6307

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 2A has been used as the goods are unassembled. GIR 3B has been used as the knitted plush material is considered to be the essential character. GIR 6 has been used to classify this product by the terms of heading 630790 -Other than elsewhere specified. 8-digit code 63079010 - Knitted or crocheted Also classified in accordance with: Section XI Note 7 Harmonised System Explanatory Notes to heading 6307

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 5(b) - has been used to identify the type of packaging as loosely packed with tag. 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 section XI The Harmonized System Explanatory Notes (HSENs) to heading 6307.

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

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

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)) 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 6307: Other made-up articles, including dress patterns GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 630790: Other than elsewhere specified 8 Digit code 63079010: Knitted or crocheted Also classified in accordance with: Section note 7 to heading 6307 Harmonised System Explanatory Notes (HSEN) heading 6307

Classification has been determined in accordance with: 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 the product by the terms of heading 6307 - Other made-up articles, including dress patterns GIR 3 (B) has been used as the white knitted material is considered to be the essential character. GIR 5 (B) has been used to identify the type of packaging used. 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 63079010 - Knitted or Crocheted Also classified in accordance with: Note 1 to Chapter 63 Note 2 to Section XI Note 7 to Section XI Subheading Note 2 to …

Classification has been determined in accordance with: 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 the 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 used. 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 63079010 – Knitted or crocheted Also classified in accordance with: Note 7 to Section XI Note 1 to Chapter 63 Harmonised System Explanatory Notes (HSEN)s to Chapter 63 Harmonised System Explanatory Notes (HSEN)s to Heading 6307

Legal 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)) 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 6307: Other made-up articles, including dress patterns GIR 5(b) Has been used to identify the type of packaging. as with a cardboard swing ticket. GIR 6 has been used to classify this product by the terms of heading 630790: Other than elsewhere specified. 8 Digit code 63079010: Knitted or crocheted Also classified in accordance with: Harmonised System Explanatory Notes to heading 6307

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 (GIRs): GIR 1 has been used to classify this product by terms of heading 6307 - Other made-up articles, including dress patterns. GIR 5(b) used to identify the type of packaging. Packed in a clear polythene bag. GIR 6 has been used to classify the goods to subheading level 630790 - other than floor cloths, dishcloths, dusters and similar cleaning cloths and life jackets and lifebelts. 8 Digit Code 63079010 - Knitted or crocheted. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 6307.

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 GIR3b has been used as the knitted textile is considered to be the essential character GIR 5b has been used to identify the type of packaging – cardboard box GIR 6 has been used to classify the goods to subheading level 630790 – other than elsewhere specified 8 digit code 63079010 - Knitted or crocheted Also classified in accordance with: HSEN to 6307 WCO opinions to 630790

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 (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. Packed in a cardboard carton. GIR 6 has been used to classify this product by the terms of heading 630790: Other than, Floorcloths, dishcloths, dusters and similar cleaning cloths; Other than life jackets and lifebelts. 8 Digit code 63079010: Knitted or crocheted. Also classified in accordance with the Harmonised System Explanatory Notes to 6307.

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: 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 6307 - other made-up articles, including dress patterns. GIR 5(b) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 630790 – other 8 Digit Code: 63079010 - knitted or crocheted. Also classified in accordance with: Chapter 63 note 1 Harmonised system explanatory notes (HSENS) to heading 6307 Chapter Note 5 to Chapter 59 HSENs to headings 59 to 5906 and 4008

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: 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 6307 - Other made-up articles, including dress patterns GIR 5 (b) - has been used to identify the type of packaging. Packaged individually in a polybag GIR 6 has been used to classify this product to subheading level 630790 - Other than floorcloths, dishcloths, dusters and similar cleaning cloths; Other than life jackets and lifebelts 8 Digit Code 63079010 - Knitted or crocheted Also classified in accordance with: Section XI note 7 Chapter 63 …

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 3B - has been used as the polyester plush is considered to be the essential character as it covers the largest area. GIR 6 - has been used to classify the goods to subheading level 630790 Other than floorcloths, dishcloths, dusters and similar cleaning cloths and lifejackets and lifebelts. 8 Digit Code 63079010 Knitted or crocheted. Also classified in accordance with: Section note 7 to section XI Subheading note 2 to chapter 63 – refers to section note 2 of section XI The Harmonized System …

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 6 - has been used to classify the goods to subheading level 630790 Other than floor cloths, dishcloths, dusters and similar cleaning cloths or life jackets and lifebelts. 8 Digit Code 63079010 Knitted or crocheted. Also classified in accordance with: Chapter note 1 to chapter 63 Section note 7 to section XI The Harmonized System Explanatory Notes (HSENs) to heading 6307

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 6 - has been used to classify the goods to subheading level 630790 Other than floor cloths, dishcloths, dusters and similar cleaning cloths or life jackets and lifebelts. 8 Digit Code 63079010 Knited or crocheted. Also classified in accordance with: Chapter note 1 to chapter 63 Section note 7 to section XI The Harmonized System Explanatory Notes (HSENs) to heading 6307

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 floorcloths, dishcloths, dusters and similar cleaning cloths and life jackets and lifebelts 8 Digit Code 63079010 – Other; Knitted or crocheted Also classified in accordance with: Chapter 63 Notes 1 and 7 Harmonised System Explanatory Notes (HSENs) to 6307

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 floorcloths, dishcloths, dusters and similar cleaning cloths and life jackets and lifebelts 8 Digit Code 63079010 – Other; Knitted or crocheted Also classified in accordance with: Chapter 63 Notes 1 and 7 Harmonised System Explanatory Notes (HSENs) to 6307

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 floorcloths, dishcloths, dusters and similar cleaning cloths and life jackets and lifebelts 8 Digit Code 63079010 – Other; Knitted or crocheted Also classified in accordance with: Chapter 63 Notes 1 and 7 Chapter 95 Note 5 Harmonised System Explanatory Notes (HSENs) to 6307

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 this product by the terms of heading 630790 - Other than floorcloths, dishcloths, dusters and similar cleaning cloths or life jackets and lifebelts 8 Digit code 63079010 - Knitted or crocheted Also classified in accordance with: Section XI Note 7 Harmonised System Explanatory Notes to heading 6307

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)) 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 6307: Other made-up articles, including dress patterns GIR 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 630790: Other than Floorcloths, dishcloths, dusters and similar cleaning cloths, other than life jackets and lifebelts 8 digit code 63079091: Other, of felt Also classified in accordance with: Section note 7 to heading 6307 Harmonised System Explanatory Notes to heading 6307

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 5b has been used to identify the type of packaging: GIR 6 has been used to classify the goods to subheading level: 630790 Other than Lifejackets and Lifebelts or Floor cloths, dishcloths, dusters, and similar cleaning cloths. 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 or protective face masks 10-digit code: 6307909820: Nonwoven Also classified …

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)) 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 6307: Other made-up articles, including dress patterns GIR 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 630790: Other than floorcloths, dishcloths, dusters and similar cleaning cloths, other than life jackets and lifebelts 8 Digit code 63079098: Other than protective face masks 10 Digit code 6307909820: Nonwovens Also classified in accordance with: Section note 7 to heading 6307 Harmonised System Explanatory …

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 in the subheadings 8-digit code 63079098: 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 6307909820: Nonwoven Also classified in accordance with: Chapter Note 1 to Chapter 63 Section Note 7 to Section XI Section note 7 to chapter 63 Harmonised System Explanatory Notes (HSENs) to …

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 5b has been used to identify the type of packaging: Packed flat in a poly bag. GIR 6 has been used to classify the goods to subheading level: 630790: Other than elsewhere specified in the subheadings. 8-digit code 63079098: 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 6307909820: Nonwoven. Also classified in accordance with: Section XI Note 7 Heading 6307 Note 1 Harmonized …

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 5(b) has been used to identify the type of packaging: folded and packaged in a cardboard box. GIR 6 has been used to classify the goods to subheading level 630790 - Other than floorcloths, dishcloths, dusters and similar cleaning cloths or 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: 6307909820 - Nonwovens Also classified in accordance with: Section Note 7 to Section XI Chapter Note 1 to Chapter 63 HSENs to heading 63.07

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: 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 6307 - Other made-up articles, including dress patterns GIR 5b - has been used to identify the type of packaging as in a pack of 6 or 8. 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 63079098 Other than knitted or crocheted; Other than of felt; Other than single-use drapes made up of fabrics of heading …

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 5b has been used to identify the type of packaging - retail colour boxes or brown cartons with line drawings. 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 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 and protective face masks 10 Digit …

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: 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 6307: Other made-up articles, including dress patterns GIR 5b has been used to identify the packaging: Packaged in cardboard boxes GIR 6 has been used to classify this product by the terms of heading 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 elsewhere specified 10 Digit code …

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; sets; worn clothing and worn textile articles; rags. GIR 3B - Has been used as the constituent material is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: Cardboard retail sleeve. GIR 6 - Has been used to classify the goods to subheading level 630790: Other than Floorcloths, dishcloths, dusters and similar cleaning cloths or life jackets & lifebelts. 8 DIGIT CODE 63079098: Other than knitted or crocheted; Other than of felt; Other than single-use drapes …

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 to Heading 6307 - Other made-up articles, including dress patterns GIR 6 has been used to classify this product to sub-heading level 630790 - Other than Floorcloths, dishcloths, dusters and similar cleaning cloths; other than Life jackets and lifebelts 8 Digit Code 63079098 - Other than elsewhere specified in this sub-heading 10 Digit Code 6307909820 - Nonwovens Also classified in accordance with: Note 7 to Section XI Harmonised System Explanatory Note (HSEN) to heading 6307 Harmonised System Explanatory Note (HSEN) B to heading 5911 Harmonised System Explanatory Note …

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 to Heading 6307 - Other made-up articles, including dress patterns GIR 6- Has been used to classify this product to sub-heading level 630790 - Other than Floorcloths, dishcloths, dusters and similar cleaning cloths; other than Life jackets and lifebelts 8 Digit Code 63079098 - Other than elsewhere specified in this sub-heading 10 Digit Code 6307909820 - Nonwovens Also classified in accordance with: Note 7 to Section XI Harmonised System Explanatory Note (HSEN) to heading 6307 Harmonised System Explanatory Note (HSEN) B to heading 5911

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 6307 - Other made-up articles, including dress patterns GIR 5b has been used to identify the type of packaging. Packed in a clear poly bag with an inserted description card. GIR 6 has been used to classify the goods to subheading level 630790 Other than Footcloths, dishcloths, dusters and similar cleaning cloths: Life jackets and lifebelts. 8-digit code - 63079098 - Other 10-digit code – 6307909899 - Other than elsewhere specified in this heading. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Section XI note 1(g) …

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 floorcloths, dishcloths, dusters and similar cleaning cloths 8 digit code 63079098 other than elsewhere specified in this subheading 10 digit code 6307909899 other than hand- made Also classified in accordance with: HSENS to Heading 63.07

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 5 (b) has been used to identify the type of packaging – cardboard box 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 handmade Also classified in accordance with: The Harmonised System Explanatory Notes (HSENS) to Heading 6307.

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 (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. Packed in a box of 100. GIR 6 has been used to classify the goods to subheading level 630790 - Other 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 10 Digit Code - 6307909899 - other than nonwovens; other than hand-made. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to …

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 3B - has been used as the Polyester strap is considered to be the essential character. GIR 5b - has been used to identify the type of packaging as packaged in recyclable card retail display boxes of 2 or 4 straps 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 63079098 Other than knitted or crocheted; Other than of felt; Other than single-use drapes made up …

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)) 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 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 single-use drapes made up of fabrics of heading 5603, of a kind used during surgical procedures 10 Digit code 6307909899:Other than nonwovens, other than hand made Also classified in accordance with: Section note 7 to section XI Harmonised system explanatory note (7) to heading 6307

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 5 (b) - Has been used to identify the type of packaging: Header card. 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 63079098: Other than elsewhere specified. 10 DIGIT CODE 6307909899: Other than nonwoven: Other than hand-made. Also classified in accordance with: General section XI note 7 Chapter 95 note 5 exclusion Harmonised System Explanatory …

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 5(b) has been used to identify the type of packaging as a plastic bag. 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 in surgical procedures; Other than protective face masks 10 Digit Code: 6307909899 …

Classification has been determined in accordance with: 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 the 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 used 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 non-wovens; Other …

Classification has been determined in accordance with: 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 the 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 used. 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 non-wovens; Other …

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 5 (b) has been used to identify the type of packaging as a carton 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 in surgical procedures; Other than protective face masks 10 Digit Code: 6307909899 - …

Classification has been determined in accordance with: 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 the 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 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: Note 7 to …

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 (GIRs): GIR 1 has been used to classify the goods to subheading level 6307 - Other made-up articles, including dress patterns. GIR 5(b) has been used to identify the type of packaging. Product is packed in a clear plastic bag. GIR 6 has been used to classify the goods to subheading level 630790 - Other than floor cloths, 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 …

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 (GIRs): GIR 1 has been used to classify the goods to subheading level 6307 - Other made-up articles, including dress patterns GIR 5(b) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 630790 - Other than floor cloths, 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; …

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 5 (b) - Has been used to identify the type of packaging: Cardboard box. 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 elsewhere specified. 10 DIGIT CODE 6307909899: Other than nonwoven; Other than hand-made. Also classified in accordance with: General section XI note 1 Harmonised System Explanatory Notes (HSEN) to …

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 5 (b) - Has been used to identify the type of packaging: Cardboard box. 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 elsewhere specified. 10 DIGIT CODE 6307909899: Other than nonwoven; Other than hand-made. Also classified in accordance with: General section XI note 1 Harmonised System Explanatory Notes (HSEN) to …

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

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: 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 6307 - Other made-up articles, including dress patterns GIR 5(b) has been used to identify the type of packaging 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: Chapter 59 Note 2 …

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 5b has been used to identify the type of packaging - 1lb kraft paper bag / 4 pieces per pack, 2 x Small, 1 x Medium, 1 x Large. GIR 6 has been used to classify the goods to subheading level 630790 – Other than Floor cloths, dishcloths, dusters, and similar cleaning cloths – Life jackets and Lifebelts. 8-digit code 63079098 – Other than knitted or crocheted; other than of felt; Other than elsewhere specified. 10-digit code 6307909899 – Nonwovens. Also classified in accordance with: …

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 5b has been used to identify the type of packaging as a polythene bag GIR 6 has been used to classify this product by the terms of heading 630790: Other than elsewhere specified within this heading. 8 Digit code 63079098: Other than protective face masks 10 Digit code 6307909899: Other than handmade Also classified in accordance with: Chapter 63 Note 1 Section XI Note 7 (f) Harmonised System Explanatory Notes (HSEN) to Chapter 63 General Notes (1)

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 3B - Has been used as the woven material is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: Cardboard box 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 elsewhere specified. 10 DIGIT CODE 6307909899: Other than Nonwovens: Other than hand-made. Also classified in …

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 5 (b) - Has been used to identify the type of packaging: Cardboard box. 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 & lifebelts. 8 DIGIT CODE 63079098: Other than elsewhere specified. 10 DIGIT CODE 6307909899: Other than nonwoven; Other than hand-made. Also classified in accordance with: Chapter 63 note 1 Chapter 63 section note 7 Harmonised System Explanatory Notes …

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: 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 6307 - Other made-up articles, including dress patterns GIR 5(b) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 630790 - Other 8-digit code 63079098 - Other than protective masks 10-digit code 6307909899 - Other than hand-made Also classified in accordance with: Section XI note 7 Harmonised System Explanatory Notes 6307

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 5b has been used to identify the type of packaging – In a reusable bag. 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 Harmonized System Explanatory Notes (HSEN) to heading 6307

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 …

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 3(c) has been used as the articles components have equal merit. GIR 6 has been used to classify this product to subheading level 630790 -. Other than life jackets and lifebelts. 8 Digit Code: 63079098 - other than protective face masks 10 Digit Code: 6307909899 – other than hand-made. Also classified in accordance with: Chapter 63 Note 1 Chapter 63 Subheading Note 2 Chapter 90 Note 1(b) Chapter 90 Additional chapter note 2 & 6 Harmonised system Explanatory Notes (HSEN)s to …

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)) 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 6307: Other made-up articles, including dress patterns GIR 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 630790: Floorcloths, dishcloths, dusters and similar cleaning cloths, other than life jackets and lifebelts 8 Digit code 63079098: Other than protective facemasks 10 Digit code 6307909899: Other than hand made Also classified in accordance with: Section note 7 to heading 6307 Harmonised System Explanatory …

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)) 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 6307: Other made-up articles, including dress patterns GIR 6 has been used to classify this product by the terms of heading 630790: Other than floorcloths, dishcloths, dusters and similar cleaning cloths, other than life jackets and lifebelts. 8 Digit code 63079098: 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 handmade Also classified in accordance …

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 3B - Has been used as the woven textile material is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: A hang tag & a corrugated cardboard outer carton. 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 elsewhere specified. 10 DIGIT CODE 6307909899: Other than nonwovens; …

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

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 5B has been used to identify the type of packaging: plastic bag and into a cardboard box GIR 6 has been used to classify the goods to subheading level 630790 – Other than elsewhere specified in the heading 8 digit code 63079098 – Other than knitted or crocheted; 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 …

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 5B has been used to identify packaging: printed card band. GIR 6 has been used to classify the goods to subheading level 630790- Other than Life jackets and lifebelts. 8 Digit Code 63079098 - Other than elsewhere specified in this heading. 10 Digit Code 6307909899 - Other than handmade. Also classified in accordance with: Heading 6307 Chapter note 1. Section Note 7 To Section XI. Harmonised System Explanatory Notes (HSEN) to heading: Chapter note 1. & General note (1).

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 5B has been used to identify packaging: Card band. GIR 6 has been used to classify the goods to subheading level 630790- Other than Life jackets and lifebelts. 8 Digit Code 63079098 - Other than elsewhere specified in this heading. 10 Digit Code 6307909899 - Other than handmade. Also classified in accordance with: Heading 6307 Chapter note 1. Section Note 7 To Section XI Harmonised System Explanatory Notes (HSEN) to heading:6307 Chapter note 1. & General note (1).

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 5B has been used to identify packaging: Card band. GIR 6 has been used to classify the goods to subheading level 630790- Other than Life jackets and lifebelts. 8 Digit Code 63079098 - Other than elsewhere specified in this heading. 10 Digit Code 6307909899 - Other than handmade. Also classified in accordance with: Heading 6307 Chapter note 1. Section Note 7 To Section XI Harmonised System Explanatory Notes (HSEN) to heading:6307 Chapter note 1. & General note (1).

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 3B - has been used as the main cover – woven polyester bejirog is considered to be the essential character. GIR 6 - has been used to classify the goods to subheading level 630790 Other than floor cloths, dishcloths, duster and similar cleaning cloths and life jackets and lifebelts 8 Digit Code 63079098 Other than knitted or crocheted; other than of felt; other than single-use drapes made up or fabrics of heading 5603, of a kind used during surgical procedures or protective face masks. 10 Digit …

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 3B - has been used as the woven polyester is considered to be the essential character. GIR 5b - has been used to identify the type of packaging as sold in a box of 110 where a customer can reach in a pick 1 or more. GIR 6 - has been used to classify the goods to subheading level 630790 Other than floor cloths, dishcloths, dusters and similar cleaning cloths and life jackets and lifebelts. 8 Digit Code 63079098 Other than knitted or crocheted; Other than of felt; Other than single-use drapes …

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 5(b) has been used to identify the type of packaging – packaged in carton boxes as a 8 pcs/6 pcs set GIR 6 has been used to classify this product to subheading level 630790 -. Other than life jackets and lifebelts. 8 Digit Code: 63079098 - other than protective face masks 10 Digit Code: 6307909899 – other than hand-made. Also classified in accordance with: HSENS to 6307

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 5 b has been used to identify the type of packaging - Label with dog image. 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 63079098 – Other than protective face masks 10 Digit Code 6307909899 – Other than nonwovens; other than handmade Also classified in accordance with: Chapter 59 Note 2 Chapter 63 Note 1 Chapter 63 Section Note 7 Chapter 95 Note 5 …

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 5b has been used to identify the type of packaging – swing tag 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 Note 7 Harmonized system explanatory notes (HSEN) to heading 6307

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 (GIRS): 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 type of packaging – swing tag 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 Note 7 Harmonised System Explanatory Notes (HSEN)s to 6307

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)) 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 6307: Other made-up articles, including dress patterns GIR 6 has been used to classify this product by the terms of heading 630790: Other 8 Digit code 63079098: Other than protective face masks 10 Digit code 6307909899: Other than hand made Also classified in accordance with: Harmonised System Explanatory Notes to heading 6307 Section note 7 to chapter 63

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 3B - has been used as the textile inflatable is considered to be the essential character not the pump. 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 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 and protective face masks. 10 Digit …

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; sets; worn clothing and worn textile articles; rags GIR 6 has been used to classify the goods to subheading level 630790 – Other than elsewhere specified 8 digit code 63079098 - Other than elsewhere specified 10 digit code 6307909899 – Other than elsewhere specified

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. GIR3b has been used as the woven fabric is considered to be the essential character. GIR 5b has been used to identify the type of packaging - Poly bags and cardboard boxes. GIR 6 has been used to classify the goods to subheading level 630790 - Other than elsewhere specified. 8-digit code 63079098 - Other than elsewhere specified. 10-digit code 6307909899 - Other than nonwovens; other than hand-made. Also classified in accordance with: Heading 6307 Chapter note 1 Harmonised System …

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: 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 6307: Other made-up articles, including dress patterns GIR 5b has been used to identify the type of packaging as a cardboard insert GIR 6 has been used to classify this product by the terms of heading 630790: Other than elsewhere specified within this heading 8 Digit code 63079098: Other than elsewhere specified; Other than of felt; Other than single-use drapes made up of fabrics of heading 5603, of a kind used during surgical procedures and …

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 3B - Has been used as the textile are considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging 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 elsewhere specified. 10 DIGIT CODE 6307909899: Other than nonwoven: Other than handmade. Also classified in accordance with: Section …

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 Floorcloths, dishcloths, dusters and similar cleaning cloths and life jackets and lifebelts. 8 Digit code 63079098: Other than elsewhere specified. 10 Digit code 6307909899: Other than nonwoven: Other than hand-made. Also classified in accordance with: General section XI note 7 Harmonised System Explanatory Notes (HSEN) to heading 6307

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 5B has been used to identify the type of packaging: plastic bag GIR 6 has been used to classify this product by the terms of heading 630790 - Other than floorcloths, dishcloths, dusters and similar cleaning cloths or life jackets and lifebelts 8- digit code 63079098 - Other than elsewhere specified 10- digit code 6307909899 - Other than hand-made Also classified in accordance with: Note 7 to Section XI Harmonised System Explanatory Notes to heading 6307

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 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 elsewhere specified. 10 DIGIT CODE 6307909899: Other than nonwovens; other than hand-made. Also classified in accordance with: General section XI note 7 Chapter 63 note 1 Harmonised System Explanatory Notes (HSEN) heading 6307

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 …

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 online, with a cardboard 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 …

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 3c - Has been used as the terry cleaning cloths are considered to be the essential character of this item. GIR 5 (b) - Has been used to identify the type of packaging: Cardboard sleeve 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 63079098: Other than elsewhere specified. 10 DIGIT CODE 6307909899: Other than nonwoven: Other than hand-made. Also …