Guidance

Textile basket (Tariff notice 27)

The article consists of steel wire (diameter approximately 4 millimetres) and paper. The wire forms a frame which sustains a fabric of warp and weft strands of paper, the wire is totally covered by the paper.

A new regulation was published on 6 June 2019.

This is not considered a change in UK practice.

New regulation

A basket measuring approximately 32 × 27 × 20 centimetres in the shape of a cuboid.

The article consists of wire of steel (diameter of the wire is approximately 4 millimetres) and paper. The wire is placed solely along the edges of the cuboid forming a frame. The frame sustains a fabric of warp and weft strands of paper.

Each strand consists of 2 folded and twisted lengthwise strips of paper that are twisted together. Each twisted strip of paper measures approximately 5.5mm in width. The wire is totally covered by the paper.

Classification (Combined Nomenclature (CN) code)

6307 90 98

Reason

Classification is determined by general rules (GIR) 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, Note 1 to Chapter 63 and by the wording of CN codes 6307, 6307 90 and 6307 90 98.

The basket is not a household article of iron or steel of heading 7323 because it is not the wire of base metal but the paper fabric that gives the article its essential character within the meaning of GIR 3(b), as the article has the appearance of a paper basket. It does not have the appearance of a basket of metal as the wire is completely covered by the paper and thus, not visible. Moreover, the article is mainly made of paper. Classification in heading 7323 is therefore excluded.

As the paper strips are twisted, they are considered paper yarn (textile yarn) within the meaning of heading 5308 (see also the Harmonised System Explanatory Notes (HSEN) to heading 5308, (B) paper yarn, third paragraph). Classification of the article in Chapter 46 is excluded by virtue of Note 1 to Chapter 46 because textile yarns are not considered ‘plaiting materials’.

Moreover, the yarns are woven together creating a fabric (warp and weft strands). The basket is therefore not an article of paper yarn but an article made of fabric and its classification in heading 5609 is excluded (see also the HSEN to heading 5609, first and third paragraph, (c)).

Made-up textile articles of any textile fabric which are not more specifically described elsewhere in the Nomenclature are classified under Sub-Chapter I of Chapter 63 (see also the HSEN to Chapter 63, General, (1), first paragraph).

The article is therefore to be classified under CN code 6307 90 98 as other made-up textile articles.

Contact details

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.

Published 25 June 2019