Information for ruling 600008726
This section is Advance Tariff Ruling
- Start date
- 02 Oct 2023
- Expiry date
- 01 Oct 2026
- Commodity code
- 3926400000 (opens in new tab)
- Description
- A water feature which is designed for it's decorative appearance; it is to be used in the garden or inside a building. It is in the shape of a large bowl and has a trumpet shaped component that sits in the middle of the bowl. Water fills into the bowl and then flows over the trumpet in to the reservoir by an electrical pump. The water feature is made from 95% metal, the pump and pipe are plastic. The water feature is packed on a pallet and a thin plywood for transportation.
- Keywords
-
- WATER FEATURE
- FOR INDOOR USE
- STATUETTES, ORNAMENTAL ARTICLES
- FOR THE GARDEN
- FOR DECORATION
- RESERVOIRS
- FOR ELECTRICAL USE
- 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 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 (GIRs): 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 3(b) has been used as the ornament is considered to be the essential character. GIR 5(b) has been used to identify the type of packaging - packed on a pallet for transportation. GIR 6 has been used to classify the goods to subheading level 392640 - Statuettes and other ornamental ornaments. Classified in accordance with The Harmonised System Explanatory Notes (HSENs) to heading 3926.