Information for ruling 600008535
This section is Advance Tariff Ruling
- Start date
- 19 Sep 2023
- Expiry date
- 18 Sep 2026
- Commodity code
- 6914900090 (opens in new tab)
- Description
- Edwardian cylinders are ceramic terracotta planters. The planter is used for storing plants; it has a hole in the bottom for drainage and upward absorption. The planter is 38 cm in width and 34 cm height; comes in the following colours black, blue, mint green & white with the company logo on the front. They are packaged in pallets and are then shrink wrapped in plastic.
- Keywords
-
- FLOWER POTS
- NOT HAND-MADE
- OF CERAMIC
- OF TERRACOTTA
- 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 6914 - other ceramic articles GIR 5 (b) - has been used to identify the type of packaging – packaged in pallet blister packs GIR 6 - has been used to classify the goods to subheading level 691490 – other than of porcelain or china; 10 Digit Code: 6914900090 – other than of common pottery hand-made; other than elsewhere specified Also classified in accordance with:- Harmonized System Explanatory Notes (HSENS) to 6914 note 2