Information for ruling 600008678
This section is Advance Tariff Ruling
- Start date
- 21 Nov 2023
- Expiry date
- 20 Nov 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A round polyresin garden planter with a drainage hole in the bottom. Dimensions 50cms(W) x 50cms (H). made of fibre glass Stone Sand (SiO2. Powdered stone CaCO3 . chemical
- Keywords
-
- PLANTERS
- OF POLYRESIN
- FOR THE GARDEN
- 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 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 elsewhere specified 10 digit code 3926909790 – other than elsewhere specified or included in this heading. Also classified in accordance with: HSENS to Heading 39.26