Information for ruling 600010339
This section is Advance Tariff Ruling
- Start date
- 22 Apr 2024
- Expiry date
- 21 Apr 2027
- Commodity code
- 8424821000 (opens in new tab)
- Description
- This product is a modular hydroponic planter used for growing a variety of different plants indoors (fruit, vegetables, microgreens, herbs, flowers, succulents, etc), through automated watering and lighting. It is made of plastic (ABS, Nylon, PET), metal (Aluminium, Stainless Steel), bamboo, silicone and electrical components. How the goods work or function: Automated watering: A pump in the base delivers nutrient water to the upper most plants in the system and falls downs through the other plants through gravity. Automated lighting: LED lights emit wavelengths of light to stimulate growth in plants. The light element is made of Aluminium, ABS (Plastic), Nylon (Plastic) with Steel Fasteners. The goods will be boxed as a kit of parts; a fully functional common base (contains watering, lighting system, basic plant modules) and optional 'advanced plant modules' and accessories available individually or as bundles.
- Keywords
-
- LED
- FOR IRRIGATION PUMPS
- INDOOR PLANTS
- AUTOMATIC FEEDERS
- LIGHTING SYSTEMS
- FOR INDOOR USE
- PLANTERS
- 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)) GIR 1 has been used to classify this product by the terms of heading 8424 - Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sandblasting machines and similar jet projecting machines GIR 6 has been used to classify the goods to subheading level 842482 - Other appliances; Agricultural or horticultural 8 Digit Code: 84248210 - Watering appliances Also classified in accordance with: Harmonised System Explanatory Note (HSENs) to heading 8424