Information for ruling 600009334
This section is Advance Tariff Ruling
- Start date
- 29 Feb 2024
- Expiry date
- 27 Feb 2027
- Commodity code
- 6914900090 (opens in new tab)
- Description
- Earthenware garden planter. Commonly used to plant up garden plants or trees for display in a garden setting. The plant pot is hand-made from earthenware pottery; it does not have the appearance of a glaze on the outside. It has a central drainage hole to allow excess water to drain away for the health and wellbeing of the plant contained in the pot. Measuring 49 cm (W) x 45 cm (H) Burnt brown in colour. The pots are available as a set of different sizes.
- Keywords
-
- FLOWER POTS
- FOR PLANTS
- PLANTERS
- HANDMADE
- FOR THE GARDEN
- EARTHENWARE
- 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)) b. Notes to a section or chapter of the Goods Classification Table General Interpretative Rules GIR’s: GIR 1 - has been used to classify this product by the terms of heading 6914 - other ceramic articles. GIR 5b has been used. Transported by wood pallet and plastic wrap. 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 elsewhere specified or included in this heading. Also classified in accordance with: Note 1 to Chapter 69 Harmonised System Explanatory Notes (HSEN) to Heading 69.14 (2) Commission Regulation (EC) 305/2001 Schenker Ruling (Regulation (EEC) No 2454_93