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Information for ruling 600008667

This section is Advance Tariff Ruling

Start date
17 Oct 2023
Expiry date
16 Oct 2026
Description
A round painted glazed ceramic garden planter with a drainage hole at the bottom Dimensions: 36cm (W) x 31cm (H)
Keywords
  • DRAINED
  • PAINTED
  • PLANTERS
  • OF CERAMIC
  • FOR THE GARDEN
Justification
Classification has been determined in accordance with the followin 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 Note1 to Chapter 69 HSENs to Heading 69.14