Information for ruling 600010792
This section is Advance Tariff Ruling
- Start date
- 18 Jul 2024
- Expiry date
- 17 Jul 2027
- Commodity code
- 6601992000 (opens in new tab)
- Description
- A black umbrella. The canopy is made from 100% woven polyester fabric and has an opening size of 1.3M. The shaft of the umbrella is made from iron and does not have a telescopic shaft. It has a plastic handle which is covered by Ethylene-vinyl acetate (EVA). It is packaged with a printed cardboard hang tag for retail sale.
- Keywords
-
- WOVEN
- UMBRELLAS
- OF POLYESTER
- IRON
- PUT UP FOR RETAIL SALE
- WITH HANDLES
- FOR PROTECTION AGAINST RAIN
- SHAFTS, UMBRELLAS
- OF BASE METALS
- OF TEXTILE MATERIALS
- TAGS
- 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 6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas). GIR 5b - Has been used to identify the type of packaging: It is packaged with a printed cardboard hang tag for retail sale. GIR 6 - Has been used to classify the goods to subheading level 660199 : other than garden or similar umbrellas: other than having a telescopic shaft. 8 DIGIT CODE 66019920 with a cover of woven textile materials. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 6601.