Information for ruling 600006322
This section is Advance Tariff Ruling
- Start date
- 06 Apr 2023
- Expiry date
- 05 Apr 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A pack of 6 plastic garden pegs designed to hold weed guards, tarpaulins and garden netting in place, they are anchor shaped for a firmer grip. Comes packaged in a polybag.
- Keywords
-
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- FOR THE GARDEN
- 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 3926 - 0ther articles of plastic and articles of other materials of headings 3901 to 3914 GIR 5b - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 392690 – Other than elsewhere specified in this heading 8 digit code 39269097: other than perforated buckets and similar articles used to filter water at the entrance to drains 10 digit code 3926909790 - other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSEN's) to chapter 39 note 1 Harmonised System Explanatory Notes (HSEN's) to heading 3926