Information for ruling 600008677
This section is Advance Tariff Ruling
- Start date
- 17 Oct 2023
- Expiry date
- 16 Oct 2026
- Commodity code
- 6810990000 (opens in new tab)
- Description
- A round cement fibre garden planter with a drainage hole in the bottom. Dimensions 37cms (W) x 37cms (H)
- Keywords
-
- PLANTERS
- FOR THE GARDEN
- OF CEMENT
- DRAINED
- 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 6810 – Articles of cement, of concrete or of artificial stone, whether or not reinforced GIR 6 - has been used to classify the goods to subheading level 681099 – other articles; 10 digit code 6810990000 – other than elsewhere specified or included in this heading Also classified in accordance with : HSENs to 6810: