Information for ruling 600010751
This section is Advance Tariff Ruling
- Start date
- 10 Jul 2024
- Expiry date
- 09 Jul 2027
- Commodity code
- 1404900090 (opens in new tab)
- Description
- A garden mulch made from straw with added minerals. The straw is milled, chopped and processed with water and minerals. The minerals react with the natural tannins in straw to turn it brown and preserve it making it a long-lasting barrier. Straw mulch sits on the surface of the soil to prevent weeds from germinating, reduces evaporation of moisture from the soil and the texture of the mulch acts as a deterrent to slugs and snails. Mulch can be use as decorative finish. Packed in 9kg or 13.5kg plastic bag for retail sale.
- Keywords
-
- SNAILS
- TANNINS
- VEGETABLE MATERIALS
- WHEAT RESIDUES
- STRAW
- FOR THE GARDEN
- MINERAL SUBSTANCES
- 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 1404 - Vegetable products not elsewhere specified or included GIR 5 b has been used to identify the type of packaging - Packed in 9kg or 13.5kg plastic bag for retail sale. GIR 6 has been used to classify the goods to subheading level 140490 - Other than cotton linters 10 Digit Code 1404900090 – Other than Betel leaves (piper betle l.) Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 1404 refers