Information for ruling 600009330
This section is Advance Tariff Ruling
- Start date
- 21 Feb 2024
- Expiry date
- 20 Feb 2027
- Commodity code
- 6914900090 (opens in new tab)
- Description
- Product is a circular Ceramic planter made from 100% clay. It has been confirmed that this clay is earthenware. The planter has a drainage hole in the bottom of the pot and is handmade. Measures 65 cms (W) x 50 cms (H).
- Keywords
-
- CLAY POTTERY
- CERAMICS
- FOR PLANTS
- PLANTERS
- OF CERAMIC
- HANDMADE
- EARTHENWARE
- DRAINAGE HOLES
- 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 of 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 6914 Other ceramic articles GIR 6 - has been used to classify the goods to subheading level 691490 Other than of porcelain or china 10 Digit Code 6914900090 Other than of common pottery; Other than elsewhere specified. Also classified in accordance with: Chapter note 1 to chapter 69 The Harmonized System Explanatory Notes (HSENs) to heading 6914