Information for ruling 600009989
This section is Advance Tariff Ruling
- Start date
- 01 Mar 2024
- Expiry date
- 28 Feb 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A single extension pole. This is made from fibreglass and plastic. The product is used with or without extension access poles, to raise test equipment to the detectors at height. 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