Guidance

Woven textile fabrics (Tariff notice 4)

Check the new tariff classification of woven textile fabric (cotton).

A new regulation dated 9 April 2019 was published on 16 April 2019.

This is not considered a change in UK practice.

New regulation

  1. An article made of woven textile fabric (cotton), in the form of a tower, held up by a metal frame to be placed next to a high bed at one of the openings and attached by means of the screws to the bed.

    It is not free standing and cannot be moved. It has openings in the form of cut-outs resembling doors or windows. It is decorated in order to match the theme of a child’s room.

  2. An article made of woven textile fabric (cotton), and designed to hang from a high bed to the floor to create a covered space below the bed.

    It has an opening either as a cut-out in the shape of a door or as a split in the textile. It is decorated in order to match the theme of the child’s room.

Classification (Combined Nomenclature (CN) code)

CN code: 6304 92 00

Reason

  1. Classification is determined by General Rules of Interpretation (GIR) 1, 3(b) and 6 for the interpretation of the CN and by the wording of CN codes 6304 and 6304 92 00.

    The article is not intended essentially for the amusement of children as it can neither be moved, nor is it a play tent (see also the Harmonised System Explanatory Notes (HSEN) to heading 9503 (D) first paragraph, (xxiii)). Considering its objective characteristics (instability, construction, high windows, need to be attached by means of the screws), the article is not designed to play with but it rather serves for decorative purposes. Consequently, classification under heading 9503 as ‘other toys’ is excluded.

    It is a decorative furnishing article of textile material for a child’s room (see also the HSEN to heading 6304).

    It is therefore to be classified under CN code 6304 92 00 as other furnishing articles, excluding those of heading 9404, not knitted or crocheted, of cotton.

  2. Classification is determined by general rules 1 and 6 for the interpretation of the CN and by the wording of CN codes 6304 and 6304 92 00.

    The article is not intended essentially for the amusement of children as it covers the space below the bed (see also the HSEN to heading 9503 (D) first paragraph).

    Consequently, classification under heading 9503 as ‘other toys’ is excluded.

    It is a decorative furnishing article of textile material for a child’s room (see also the HSEN to heading 6304).

    It is therefore to be classified under CN code 6304 92 00 as other furnishing articles, excluding those of heading 9404, not knitted or crocheted, of cotton.

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.gsi.gov.uk

This tariff notice is published for information purposes only.

Published 29 April 2019