Information for ruling 600009184
This section is Advance Tariff Ruling
- Start date
- 26 Nov 2023
- Expiry date
- 25 Nov 2026
- Commodity code
- 1209918010 (opens in new tab)
- Description
- The product is a grow your own Garden Cress set. It consists of a polypropylene plastic flowerpot, a soil disc made of bamboo powder, coconut fibre, corn starch, water and garden cress seeds (Lepidum sativum). They are then packaged in a paper bag package.
- Keywords
-
- FLOWER POTS
- SEEDS
- GOODS PUT UP IN SETS
- VEGETABLE SEEDS
- 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 1209 - Seeds, fruit and spores, of a kind used for sowing; other than elsewhere specified GIR 5 (b) - has been used to identify the type of packaging – packaged in paper envelopes GIR 6 - has been used to classify the goods to subheading level120991 – other than elsewhere specified; vegetable seeds. 8-digit Code: 12099180 – other than Salad beet seed or beetroot seed (Beta vulgaris var. conditiva) 10-digit code: 1209918010 – seeds Also classified in accordance with:- Chapter 3 Notes 3 Harmonized System Explanatory Notes (HSENS) to 1209