Information for ruling 600008040
This section is Advance Tariff Ruling
- Start date
- 01 Aug 2023
- Expiry date
- 31 Jul 2026
- Commodity code
- 39172390 (opens in new tab)
- Description
- A hosepipe made from a reinforced braided 100% PVC outer. It is constructed with three layers of PVC, perfect for watering the garden/allotment and for cleaning vehicles. It is 12mm round and comes in a variety of lengths ranging from 30m, 50m, 75m and 100m. It is a green colour.
- Keywords
-
- FLEXIBLE
- OF PLASTIC
- PIPES AND TUBES
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 3917 - Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges) of plastics. GIR 6 has been used to classify the goods to subheading level 391723 - Tubes, pipes and hoses, rigid; of polymers of vinyl chloride 8 Digit Code - 39172390 Other than, seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface worked, but not otherwise worked. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 3917 (i)