Information for ruling 600010041
This section is Advance Tariff Ruling
- Start date
- 07 Mar 2024
- Expiry date
- 06 Mar 2027
- Commodity code
- 0602109000 (opens in new tab)
- Description
- The products are tree Ferns from Australia supplied as trunks which have been unrooted without fronds. They are supplied in varying lengths from 1ft to approximately 7ft. They are supplied in bulk in sea containers.
- Keywords
-
- TREE FERNS
- UNROOTED
- TRUNKS
- TREES
- AS CUTTINGS
- 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 0602: Other live plants (including their roots), cuttings and slips; mushroom spawn. GIR 6 has been used to classify the goods to subheading 060210: Unrooted cuttings and slips. 8 Digit Code: 06021090: Other than of vines. Also classified in accordance with: Chapter 6 Note 1 Harmonised System Explanatory Notes (HSEN) to Heading 06.02 Note (4)