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Information for ruling 600008664

This section is Advance Tariff Ruling

Start date
16 Oct 2023
Expiry date
15 Oct 2026
Description
A semi-circular wall mounted ceramic planter with a drainage hole at the bottom and 3 holes at the top back of the planter for attachment to a wall, Dimensions26cms x 16cms x 15cms
Keywords
  • DRAINED
  • PAINTED
  • PLANTERS
  • OF CERAMIC
  • FOR WALLS
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 6 - has been used to classify the goods to subheading level 691490 – other than of porcelain or china; 10 digit code 6914900090 – other than elsewhere specified or included in this heading. Also classified in accordance with: Note 1 to Chapter 69 HSENS to Heading 69.14