New regulation
A new regulation was published on 14 September 2022:
L 237/9
Reg. 2022/1524
This is considered a change in Northern Ireland practice.
Description of the goods
An article (so-called picnic rug), measuring approximately 200cm x 150cm, made up of two layers of knitted textile fabrics (of synthetic fibres), one of which is laminated with a sheet of plastics on one side. The two layers of textile fabrics are joined by hemming the article along the four sides with a small woven textile band. The laminated layer protects against moisture and dirt from the ground, but is not waterproof.
When rolled up, the article can be secured by means of an attached flap of knitted textile fabrics with a velcro type closing system and it can be carried by means of a handle (textile strap) attached to the flap.
Classification (Combined Nomenclature (CN) code)
6306 90 00
Reason
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, by Note 7(d) and (f) to Section XI and Note 2(a) to Chapter 59 of the Combined Nomenclature and by the wording of CN codes 6306 , and 6306 90 00.
Given the materials of the product (knitted fabrics of synthetic fibres of heading 6006 and knitted textile fabrics laminated with plastics of heading 5903) the article is a textile article of Section XI.
Classification under heading 6301 as a blanket is excluded, because the article does not have the typical objective characteristics of a blanket, such as being suitable to wrap around or cover the body of a person to keep warm. The article merely protects a person sitting on it against moisture and dirt from the ground.
Classification under heading 6304 as other furnishing articles is excluded, because the article is not designed for indoor use, but for use on the ground outside. See the Harmonized System Explanatory Note (HSEN) to heading 6304 , first paragraph.
According to its objective characteristics (lightweight, laminated for protection, quick to unfold and to pack away and easy to transport), the article is designed for outdoor use to be taken to, for example, camping grounds, the beach, etc. and to be used there temporarily (see also the Combined Nomenclature Explanatory Notes to subheading 6306 90 00).
The article is therefore to be classified under CN code 6306 90 00 as other camping articles.
Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.
