Information for ruling 600009336
This section is Advance Tariff Ruling
- Start date
- 20 Feb 2024
- Expiry date
- 19 Feb 2027
- Commodity code
- 6914900090 (opens in new tab)
- Description
- Ceramic round plant pot with a drainage hole in the bottom 32cms (W) x 24cms (H) Put up for retail sale
- Keywords
-
- CERAMICS
- DRAINED
- FOR PLANTS
- PLANTERS
- PUT UP FOR RETAIL SALE
- 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)); 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 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, hand-made; other than elsewhere specified Also classified in accordance with: Note 1 to Chapter 69 Harmonised System Explanatory Notes (HSENS) to Heading 69.14 refers