Information for ruling 600011974
This section is Advance Tariff Ruling
- Start date
- 28 Feb 2025
- Expiry date
- 27 Feb 2028
- Commodity code
- 6601999000 (opens in new tab)
- Description
- Product is a non-extendable children’s clear dome shaped umbrella. The canopy is made from Polyolefin Elastomers (POE), the shaft is not telescopic. Iron shaft and Polypropylene (PP) handle. Length of 68cm and a diameter of approximately 71cm when opened. Packaged with a printed cardboard hang tag.
- Keywords
-
- PLASTICS
- SHAFTS, UMBRELLAS
- POLYPROPYLENE
- UMBRELLAS
- POLYOLEFIN ELASTOMERS
- WITH HANDLE
- FOR CHILDREN
- 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. Printed cardboard hang tag 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 66019990 other, than with a cover of woven textile materials. Also classified in accordance with: Heading 6601 chapter note 2 Harmonized System Explanatory Notes (HSENs) to heading 660199 (a)