Information for ruling 600010799
This section is Advance Tariff Ruling
- Start date
- 14 Jul 2024
- Expiry date
- 13 Jul 2027
- Commodity code
- 6810990000 (opens in new tab)
- Description
- Free standing artificial stone bath that features a built-in overflow and comes in both a matte or polished finish. The dimensions are Height 1690mm x Width 750mm and Dimension 880mm. Its composite materials are; Aluminium Hydroxide Aluminium Hydroxide 48%, Resin 50% and Pigment 2%
- Keywords
-
- OF PLASTIC
- FOR BATHROOMS
- BATHS
- OF ALUMINIUM
- OF PLASTIC RESIN
- 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: Classification has been determined in accordance with the following: General interpretative rules (GIR’s): GIR 1 - has been used to classify this product by the terms of heading 6810 – Articles of cement, of concrete or of artificial stone, whether or not reinforced GIR 6 - has been used to classify the goods to subheading level 681099 – other articles; 10 digit code 6810990000 – other than elsewhere specified or included in this heading Also classified in accordance with : Harmonized System Explanatory Notes (HSENS) to 6810