An oval shaped article (Tariff notice 10)
Check the tariff classification for an oval shaped article consisting of crocheted textile fabric.
New regulation
A new regulation was published on 31 May 2021:
L 211/48
Reg. 2021/4032
This is not considered a change in Northern Ireland practice.
Description of goods
Oval shaped article measuring approximately 180 cm in length and 95 cm at its widest point. It consists of a loosely crocheted textile fabric creating a net-like structure attached to an inflatable tube of plastics framing the textile fabric. An inflatable pillow of plastics is attached to one side of the tube. The tube and pillow are completely encased by a woven textile fabric of synthetic filament yarn.
The external surface of the article is completely of textile materials, which prevail over the plastics in volume. Especially the net-like structure where a user lies is exclusively of textile material. However, plastics prevail over the textile materials in weight and value.
The article is designed to float on water, similarly to a pneumatic water mattress.
Classification (Combined Nomenclature (CN) code)
6306 90 00
Reason
Classification is determined by general rules (GIR) 1, 3(b) and 6 for the interpretation of the Combined Nomenclature (CN), by note 7(f) to Section XI of the CN and by the wording of CN codes 6306 and 6306 90 00. The article is a composite good consisting of different materials (textile fabrics and plastics) within the meaning of GIR 3(b).
Classification under CN code 3926 90 97 as other articles of plastics is excluded, because the article has the objective characteristics of a textile article when looked at, touched or lied on due to its external surface material of exclusively textile material. Although the plastics play an important role in relation to the use of the article as a floating device, the net-like textile fabrics in the middle are essential to allow a person to lie on the device while floating. Therefore, overall the textile materials (external surface material, crocheted net-like textile fabric) give the article its essential character within the meaning of GIR 3(b).
Given the objective characteristics of the article (designed to be taken along to different places and to be used there temporarily, lightweight, easy to transport and to set-up, similarity to pneumatic mattresses) it is an article for camping. See also the CN Explanatory Note to heading 6306 90 00 and the Harmonized System Explanatory Notes to 6306, first paragraph, point (5).
The article is therefore to be classified under CN code 6306 90 00 as camping goods.
Contact details
Tariff Classification
Customs and Border Design
10th Floor
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA
Email: [email protected]
This Tariff notice is published for information purposes only.