An oval shaped article (Tariff notice 10) - GOV.UK

2022-10-16 18:56:15 By : Ms. Gabrielle Yuan

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You can change your cookie settings at any time.

Departments, agencies and public bodies

News stories, speeches, letters and notices

Detailed guidance, regulations and rules

Reports, analysis and official statistics

Data, Freedom of Information releases and corporate reports

Check the tariff classification for an oval shaped article consisting of crocheted textile fabric.

A new regulation was published on 31 May 2021:

This is not considered a change in Northern Ireland practice.

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 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.

Tariff Classification Customs and Border Design 10th Floor Alexander House 21 Victoria Avenue Southend-on-Sea Essex SS99 1AA


This Tariff notice is published for information purposes only.

Don’t include personal or financial information like your National Insurance number or credit card details.

To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.