Information for ruling 600009988
This section is Advance Tariff Ruling
- Start date
- 29 Feb 2024
- Expiry date
- 27 Feb 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A telescopic access pole. This is made from fibreglass and reinforced plastic. The product is used to attach test heads for presentation to smoke detectors up to a height of 1.75meters.The item is red in colour.
- Keywords
-
- AS POLES
- TELESCOPIC
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- OF GLASS FIBRE
- 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 the product by the terms of heading 3926- Other articles of plastics and articles of GIR 6 has been used to classify the goods to subheading level 392690- Other than elsewhere specified 8 Digit Code 39269097- Other than perforated buckets and similar articles used to filter water at the entrance to drains; Other than protective face shields/masks 10 Digit Code 3926909790- Other than elsewhere specified or included in the heading Also classified in accordance with Note 1 to chapter 39 Harmonised System Explanatory Notes heading 3926