Information for ruling 600007227
This section is Advance Tariff Ruling
- Start date
- 09 Jun 2023
- Expiry date
- 08 Jun 2026
- Commodity code
- 6601910000 (opens in new tab)
- Description
- This is an umbrella with a telescopic shaft for ladies and comes with a cover. The umbrella and cover are made from 100% woven polyester. It has a galvanised iron shaft with extends 3 ways, and a brown handle also made from 100% polyester and a small handle for hanging up and a card swing tag attached. It is black in colour and has a matching cover.
- Keywords
-
- WOVEN
- UMBRELLAS
- OF POLYESTER
- TELESCOPIC
- COLLAPSIBLE
- 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 (GIRs): 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 5(b) has been used to identify the type of packaging as in a bag with a tag. GIR 6 has been used to classify the goods to subheading level 660191 - Other than garden or similar umbrellas; having a telescopic shaft. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 6601.