Information for ruling 600010093
This section is Advance Tariff Ruling
- Start date
- 10 Apr 2024
- Expiry date
- 09 Apr 2027
- Commodity code
- 1404900090 (opens in new tab)
- Description
- A 200g bag of moss, contains either sheet or rag moss, however, may also be a mixture of both. The moss has been dried, it will need to be laid in water prior to placing in the vivarium. The moss is used to increase and maintain the humidity in terrariums. It is particularly suitable for animals that require a high humidity environment. It is packaged within a plastic bag for retail sale.
- Keywords
-
- SUBSTRATE FOR TERRARIUMS
- PUT UP FOR RETAIL SALE
- DRIED
- MOSSES
- FOR ANIMALS
- 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 1404: Vegetable plaiting materials; vegetable products not elsewhere specified or included. GIR 5 (b) - Has been used to identify the type of packaging, plastic bag. GIR 6 - Has been used to classify the goods to subheading level 140490: Other than cotton linters. 10 DIGIT CODE 1404900090: Other than Betel leaves (piper betle I.) Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 14 general note (3) Harmonised System Explanatory Notes (HSEN) to heading 1404.