Information for ruling 600010429
This section is Advance Tariff Ruling
- Start date
- 29 May 2024
- Expiry date
- 28 May 2027
- Commodity code
- 9406909000 (opens in new tab)
- Description
- A portable 'sanitary container' contains a mini bathroom with toilet, shower, sink and water boiler. The container is made of a layer panel with a polyurethane core. All panels are attached to a solid metal frame. It is specifically designed to be outside and is weatherproof. All elements are standard bathroom elements like: toilet seat, shower, sink, sink cupboard, water boiler etc. The unit is powered by standard three wire cable flow heater standard (220-240V) can be fitted instead of a water boiler. It requires water and sewage connections.
- Keywords
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- PREFABRICATED BUILDINGS
- FOR BATHROOMS
- STRUCTURES
- OF PLASTICS
- Justification
- 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 9406: Prefabricated buildings GIR 6 has been used to classify the goods to subheading level 940690: Other than of wood; Other than modular building units, of steel 8 Digit code 94069090: Other than mobile homes; Other than of iron or steel; Other than greenhouses; Of other materials Also classified in accordance with: Chapter Note 4 to Chapter 94 Harmonized System Explanatory Note (HSEN's) to heading 9406