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Information for ruling 600010533

This section is Advance Tariff Ruling

Start date
31 May 2024
Expiry date
30 May 2027
Description
The product is a Floating Marker and Pick-up Buoy which serves both as a marker and a lifting device. It is made of cell polyethylene foam in a cylindrical form with a 6mm thick orange polyurethane outer skin. At either side it has metal swivel eyes to allow easy attachments of shackles and hooks. It comes in a variety of different colours. The buoyancy of the device is adjustable by altering the products outside diameter or length.
Keywords
  • PROVIDING BUOYANCY
  • FLOATING STRUCTURES
  • POLYETHYLENE
  • HOOKS
  • IN WATER
Justification
Classification has been determined in Accordance 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 (8907) Other floating structures (for example, rafts, tanks, coffer-dams, landing stages, buoys and beacons.) GIR 6 - Has been used to classify the goods to subheading level (8907 90) Other than inflatable rafts. Also Classified in Accordance with: Harmonized System Explanatory Notes (HSEN's) (6) to heading 8907.