Information for ruling 600011501
This section is Advance Tariff Ruling
- Start date
- 30 Nov 2024
- Expiry date
- 29 Nov 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Handheld paddle used to propel a Kayak/Canoe, by pushing water in a direction opposite to the direction of travel. Features an adjustable Aluminium shaft with a blade at each end. Manufactured from Acrylonitrile Butadiene Styrene plastic and Glass Fibre. Colour: Blue. Packaged loose (held together by plastic clip) for retail sale.
- Keywords
-
- OF ACRYLONITRILE BUTADIENE STYRENE
- WATERSPORTS
- PARTS & ACCESSORIES
- OF PLASTICS
- OF GLASS FIBRE
- ACCESSORIES
- Justification
- Classification Has Been Determined In Accordance With The Following: General Interpretative Rules (GIRS) GIR 1 has been used to classify this product by the terms of heading 3926 - other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 3(b) has been used as the plastic blades are considered to be the essential character of the product. GIR 6 Has Been Used To Classify The Goods To Subheading Level. 392690 - Other than Statuettes and other ornamental articles. 8 Digit Code: 39269097 - other than perforated buckets and similar articles used to filter water at the entrance to drains; other than Protective face shields/visors 10 Digit Code: 3926909790 - other than elsewhere specified or included. ALSO CLASSIFIED IN ACCORDANCE WITH: Note 1 to Chapter 39. Note 1q. to Chapter 95 Note 3 to Chapter 95 HSENS to Heading 3926