Information for ruling 600008190
This section is Advance Tariff Ruling
- Start date
- 22 Aug 2023
- Expiry date
- 21 Aug 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Hot Tub Cover. Made of heavy duty vinyl with a tapered foam inner core wrapped in plastic. Designed to snugly fit around the top of a hot tub to protect the hot tub from the elements, retain heat, assist in preventing water evaporation, help avoid debris from entering the water and prevent children or animals entering the water. Features middle seam which allows the cover to be folded in half, handles to aid lifting, and tie-down straps which attach to the hot tub to keep the cover in place and avoid it being removed by children. Supplied in a cardboard box.
- Keywords
-
- WITH TIE FASTENING
- COVERS
- FOLDABLE
- OF PLASTIC
- WITH HINGES
- FOR PROTECTION
- OF VINYL
- 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 6 Has been used to classify the goods to subheading level 392690 - other than Statuettes and other ornamental articles 8 Digit Code: 39269097 - other than Perforated buckets and similar articles used to filter water at the entrance to drains; other than Protective face shields/visors 10 Digit Code: 3926909790 - other than elsewhere specified or included within this heading Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 3926 Chapter 90 Note 1 (f) and 2(a) Note 1 to Chapter 39