Information for ruling 600008022
This section is Advance Tariff Ruling
- Start date
- 25 Jul 2023
- Expiry date
- 24 Jul 2026
- Commodity code
- 3926400000 (opens in new tab)
- Description
- The product is a water feature used to be put within gardens or inside a building. It is self-contained and requires an electrical connection to power the pump, level switch and optional lights. The water feature is comprised of a reservoir that holds the water which sits on a concrete foundation and can be in the ground or out of the ground. This is made from fibreglass. Inside the reservoir is a pump, pipe work and a level switch to turn the pump off if the water gets too low. A stainless steel stand sits inside the reservoir to support the body. The body is a clear plastic vessel with two plastic nozzles. When the reservoir is full of water and the electrical connection has been made, the pump turns on and it moves water from the reservoir into the body creating a vortex within it. As the water gets to the top of the Volute vessel, it flows over the outside creating a shimmering effect and sound as the water falls back into the reservoir. The water feature is packaged within a wooden box on a pallet.
- Keywords
-
- STATUETTES, ORNAMENTAL ARTICLES
- PLASTICS
- FOR DECORATION
- ELECTRIC
- 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 - Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 3B Has been used as the plastic is considered to be the essential character. GIR 5B Has been used to identify the type of packaging - Packaged within a wooden box on a pallet. GIR 6 has been used to classify the goods to subheading level 392640 - Statuettes and other ornamental ornaments. Classified in accordance with Note 1 to chapter 39 Harmonised System Explanatory Notes (HSENs) (3) to 3926