Back

Information for ruling 600001240

This section is Advance Tariff Ruling

Start date
14 Oct 2021
Expiry date
13 Oct 2024
Description
This is a stone and resin self-contained water fountains feature, that has a tap at the top where the water cascaded into 4 descending types of bowls and into a main reservoir. They have an electrical submersible pump in a waterproof housing that sends the water back to the top for the process to start again. The fountain is operated by electricity using plugs and mains outlet and is used in gardens and homes as a decorative feature. Dimensions are H625mm X W305mm X D290mm The ingredients are: Minimum 60% stone powder, 38% resin powder and 2% Paint The products are packaged in decorated cardboard boxes which have a single use.
Keywords
FOR DECORATION FOUNTAINS WITH SYNTHETIC OR ARTIFICIAL RESIN AS POWDER STATUETTES, ORNAMENTAL ARTICLES WITH BINDING SUBSTANCE RESINS OF STONE PUMPS
Justification
Classification has been determined in accordance with the following:- General interpretative rules (gir)s: Gir 1 has been used to classify this product by the terms of heading 3926 Other articles of plastics and articles of other materials of headings 3901 to 3914 Gir 3b has been used as the Plastic is considered to be the essential character. Gir 5 (b) has been used to identify the type of packaging. Gir 6 has been used to classify the goods to subheading level 392640 Statuettes and other ornamental articles. ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER 39 Note (1) HARMONISED SYSTEM EXPLANATORY NOTES (HSENs) Note (3) to Heading 3926 COMBINED NOMENCLATURE EXPLANATORY NOTES (CNENs) to 3926400 COMBINED NOMENCLATURE EXPLANATORY NOTES (CNENs) to 68109900 EC REGULATION 276/2013 REFERS