Information for ruling 600006714
This section is Advance Tariff Ruling
- Start date
- 05 May 2023
- Expiry date
- 04 May 2026
- Commodity code
- 6601992000 (opens in new tab)
- Description
- Product is a non extendable umbrella. The canopy is made from 100% woven polyester, the shaft is made from galvanised iron and is not telescopic and the u-shaped handle is made from polypropylene. It is packaged in a polyester bag with a tag.
- Keywords
-
- NOT TELESCOPIC
- WOVEN
- UMBRELLAS
- OF IRON
- OF POLYESTER
- OF POLYPROPYLENE
- 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 of 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 6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) GIR 5b - has been used to identify the type of packaging as in a polyester bag with a tag. GIR 6 - has been used to classify the goods to subheading level 660199 Other than Garden or similar umbrellas; Other than having a telescopic shaft 8 Digit Code 66019920 With a cover of woven textile materials Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 6601