Information for ruling 600005607
This section is Advance Tariff Ruling
- Start date
- 08 Feb 2023
- Expiry date
- 07 Feb 2026
- Commodity code
- 7323990090 (opens in new tab)
- Description
- Steel Watering Can , to water the plants indoors and outside. The size of the watering can is Width (including handle and spout) 56cm x Depth 20cm x Height (including handle) 33.5cm. The watering can is a grey colour and then is packaged into a branded box.
- Keywords
-
- GREY
- INDOOR PLANTS
- PUT UP FOR RETAIL SALE
- FOR THE GARDEN
- WATERING CANS
- OF STEEL
- 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 Interpretive Rules (GIR)s GIR 1 has been used to classify this product by the terms of heading 7323, table, kitchen or other household articles and parts thereof of iron or steel. GIR 5(b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level, 732399 other than of stainless steel 10 digit code 7323990090 - other than ironing boards, including sleeve boards, whether or not free standing, and legs, and tops and iron rests thereof. Also Classified in Accordance with:- Harmonised System Notes (HSEN) to 7323