Information for ruling 600004702
This section is Advance Tariff Ruling
- Start date
- 10 Jan 2023
- Expiry date
- 09 Jan 2026
- Commodity code
- 3922100000 (opens in new tab)
- Description
- A bath packed on a pallet base with a card carton topper. Made by combining artificial stone filler and a polyester resin mix, there is more stone filler than resin in the combination. To harden the mould, it is oven cured. There is also a timber frame packaged within a card carton.
- Keywords
-
- BATHS
- BASINS
- RESINS
- OF PLASTIC
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, Reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b) General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 3922 - baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastic. GIR 3b has been used to identify the resin as its essential character. GIR 6 has been used to classify the goods to subheading level 392210 - baths, shower-baths, sinks and wash-basins Also classified in accordance with:- HSENs to heading 3922