Information for ruling 600009215
This section is Advance Tariff Ruling
- Start date
- 24 Dec 2023
- Expiry date
- 23 Dec 2026
- Commodity code
- 1206001000 (opens in new tab)
- Description
- The product is a grow your own sunflower set. It consists of a polypropylene plastic flowerpot. This contains a soil disc which is made of bamboo powder, coconut Fibre, corn starch and water and contain sunflower seeds (Helianthus annuus). They are then packaged in a paper Bag package.
- Keywords
-
- FLOWER SEEDS
- SEEDS
- FLOWER POTS
- GOODS PUT UP IN SETS
- 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 1206 - Sunflower seeds, whether or not broken GIR 3b has been used as the seeds are considered to provide the essential character of the product GIR 5b has been used to identify the type of packaging- paper bag GIR 6 - has been used to classify the goods to subheading level 12060010 - for sowing Also classified in accordance with:- Harmonized System Explanatory Notes (HSENS) to 1206