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This publication is available at https://www.gov.uk/government/publications/tariff-notice-1-2016-knitted-interior-blinds-of-synthetic-fibres/tariff-notice-1-2016-knitted-interior-blinds-of-synthetic-fibres
A new regulation L27/1 dated 3 February 2016 has been published.
An article consisting of a rectangular piece of transparent textile material made of knitted closed weave fabric of synthetic fibres, a plastic rail and a roller mechanism of plastics and metal.
On one end, the textile fabric is fixed to the roller mechanism that is designed to be fixed permanently into the door panel of a specific model of a motor vehicle. On the other end, the textile fabric is fixed to the plastic rail that has a fixture mechanism allowing it to be attached to the frame of the window of the motor vehicle when the textile fabric is unrolled providing protection against the sun. The article doesn’t cover the window pane completely. (See images)
6303 12 00
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (CN) (GIR), note 7(f) to Section XI and by the wording of CN codes 6303, 6303 12 and 6303 12 00.
Classification under CN code 8708 29 90 as a part or accessory of bodies of motor vehicles of heading 8703 is excluded, because the article is neither indispensable for the functioning of the motor vehicle nor does it adapt the motor vehicle for a particular operation, or increase its range of operations, or enable it to perform a particular service connected with its main function (see Case C-152/10, Unomedical, ECLI:EU:C:2011:402, paragraphs 29 and 36).
Due to the fact that the article is designed to be fixed permanently into the door panel of a specific motor vehicle (there is an incision in the door panel) and cannot be removed and fixed to no matter which other window pane, it is an interior blind of heading 6303. Moreover, comparable articles such as interior blinds for railway carriage windows are also covered by heading 6303 (see also the Harmonized System Explanatory Notes to heading 6303, first paragraph, point (2)).
The article is a blind of textile material of Section XI and not a blind of plastics of subheading 3925 30 00, because the plastic materials serve only attachment purposes.
The article is assembled from parts of textile material, plastics and metal. It is therefore a made-up article. Consequently, the article is to be classified under CN code 6303 12 00 as knitted interior blinds of synthetic fibres.
Please note: this is not considered a change in UK practice.
Please note: this tariff notice is published for information purposes only.