Information for ruling 600010338
This section is Advance Tariff Ruling
- Start date
- 01 May 2024
- Expiry date
- 30 Apr 2027
- Commodity code
- 6914900090 (opens in new tab)
- Description
- An undecorated Terracotta planter made from Italian terracotta (fired clay) with square opening. The pot contains a drainage hole which facilitates drainage and upward absorption for plant growth. Dimensions: 35cm depth, 35cm wide, 70cm high.
- Keywords
-
- FLOWER POTS
- DRAINED
- PLANTERS
- OF CERAMIC
- POTS
- FOR THE GARDEN
- 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 6914 - other ceramic articles GIR 6 - has been used to classify the goods to subheading level 691490 – other than of porcelain or china; 10 digit code 6914900090 – other than elsewhere specified or included in this heading. Also classified in accordance with: Note 1 to Chapter 69 HSENS to Heading 69.14