Information for ruling 600010494
This section is Advance Tariff Ruling
- Start date
- 20 May 2024
- Expiry date
- 19 May 2027
- Commodity code
- 9406100000 (opens in new tab)
- Description
- This product is a portable weatherproof 'sanitary container' contains a mini bathroom including toilet, shower, sink and water heater. The cabin is specifically designed to be outside. The container is made of a very solid wooden frame supported with metal joining elements. 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
-
- PREFABRICATED BUILDINGS
- OF WOOD
- FOR OUTDOOR USE
- CABINS
- STRUCTURES
- 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 the product to heading 9406 - Prefabricated buildings GIR 6 has been used to classify the goods to subheading level 940610 - Of wood Also classified in accordance with: Note 4 to Chapter 94 Harmonised System Explanatory Notes (HSENs) to heading 9406