Information for ruling 600009278
This section is Advance Tariff Ruling
- Start date
- 29 Nov 2023
- Expiry date
- 28 Nov 2026
- Commodity code
- 4602199090 (opens in new tab)
- Description
- A plaited article in the form of wickerwork . This is made from seagrass and iron, the seagrass forms the largest percentage of composite material. The item is used to contain a Christmas tree for decorative purposes. Packaged in a brown box.
- Keywords
-
- BASKETS
- WICKERWORK
- PUT UP FOR RETAIL SALE
- FOR DECORATION
- SEAGRASS
- FOR CHRISTMAS
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 4602: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah GIR 5b Has been used to identify the packaging. GIR 6 Has been used to classify this product by the terms of heading 460219: Vegetable materials, other than of bamboo, other than of rattan 8 Digit code 46021990: Other than straw envelopes for bottles 10 Digit code 4602199090: Other than hand-made Also classified in accordance with: Additional note 2 to chapter 16 Harmonised System Explanatory Notes to heading 4602