Information for ruling 600010183
This section is Advance Tariff Ruling
- Start date
- 12 Apr 2024
- Expiry date
- 11 Apr 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A 4 Pc of gazebo leg weights, made from HDPE, thermoplastic polymer. The poles from the gazebo are inserted into the weights for support and securing a gazebo. They are easy to fit together. The weights are filled with either sand or water for a weighted support, weight when filled with sand is 11kg each and the weight when filled with water is 8kg each. They are white in colour, and come packed in a cardboard box.
- Keywords
-
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- FOR THE GARDEN
- WHITE
- 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 3926 - Other articles of plastics and articles of other materials of heading 3901 to 3914. GIR 5(b) has been used to Identify the type of packaging. Product is packed in a cardboard box. GIR 6 has been used to classify the goods to subheading level 392690 - Other than, elsewhere specified in this heading 8 Digit Code 39269097 - Other than, perforated buckets and similar articles used to filter water at the entrance to drains. 10 Digit Code 3926909790 - Other than, elsewhere specified in this heading. Also classified in accordance with The Harmonised System Explanatory Notes to heading 3926. Chapter Note 1 refers.