Information for ruling 600011976
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 childrens pink striped umbrella. The canopy is made from 100% woven polyester, the shaft is not telescopic. Iron shaft and Polypropylene (PP) handle with plastic whistle attached. Length of 64cm and a diameter of approximately 86cm when opened. Packaged with a printed cardboard hang tag.
- Keywords
-
- PLASTICS
- SHAFTS, UMBRELLAS
- UMBRELLAS
- WITH HANDLE
- FOR CHILDREN
- WITH WOVEN FABRIC
- WITH WHISTLE
- OF POLYESTER
- OF POLYPROPYLENE
- 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 66019990 other, than with a cover of woven textile materials Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 6601.