Information for ruling 600010269
This section is Advance Tariff Ruling
- Start date
- 24 Apr 2024
- Expiry date
- 23 Apr 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A pergola made from wood composite, which comprises of wood powder, plastic and chemical additives. The item is for outdoor use. The various "flat-pack" composite profile components (and steel fixtures) come packed in individual cardboard boxes.
- Keywords
- OF PLASTIC RESIN PUT UP FOR RETAIL SALE OF PLASTIC FOR OUTDOOR USE PERGOLA OF WOOD
- 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 this product by the terms of heading 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 392690: Other than fit-tings for furniture, coachwork or the like, other than statuettes and other ornamental articles 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/visors 10 Digit code 3926909790:Other than elsewhere specified Also classified in accordance with: Note 1 to chapter 39 Harmonised System Explanatory Notes to heading 3926