Information for ruling 600010181
This section is Advance Tariff Ruling
- Start date
- 15 Apr 2024
- Expiry date
- 14 Apr 2027
- Commodity code
- 6603909000 (opens in new tab)
- Description
- This is a base to hold and secure a parasol garden umbrella made from plastic with a decorative design. It has a locking bolt for securing the garden umbrella. The base weighs 9kg, and it measures 45cm x 31cm, the tube dimension is 6cm x 24cm. It is packed in a cardboard box.
- Keywords
- OF PLASTIC RESIN FOR OUTSIDE USE FOR THE GARDEN STANDS FOR OUTDOOR USE GARDEN UMBRELLAS
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 6603 - Parts, trimmings and accessories of articles of heading 6601 or 6602. GIR 5(b) has been used to identify the packaging. The product is packed in a cardboard box. GIR 6 has been used to classify the goods to subheading level 660390 - Other than, umbrella frames; including frames mounted on shafts (sticks). 8 Digit code - 66039090 Other than, handles and knobs. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 6603.