Information for ruling 600012105
This section is Advance Tariff Ruling
- Start date
- 27 Jan 2025
- Expiry date
- 26 Jan 2028
- Commodity code
- 6601999000 (opens in new tab)
- Description
- A golf umbrella Designed to be used as a shelter from the weather elements. A large sized sports umbrella made from recycled woven polyester fabric. The fabric has a laminated coating, making the umbrella waterproof. They are made of 6 wedge shaped panels of R-Pet polyester, with metal ribs made of steel. This particular model is coloured forest green with varied colour autumn leaves, and the business name printed on each panel. The covering is held in place with a slipstitch to the ends of each of the extending ribs. There are others in the range made specifically to order by companies. Colours & designs are dictated by the client's requirements. Customer details can be added in the form of stitched in product labels and a swing ticket, The handle is made of Polypropylene (PP) The overall handle length 95cm, measuring 120 cm wide when unfurled. The handle is not telescopic. There is no outer sleeve provided with the umbrella. A closure strap is stitched the one of the panels, to secure the fabric covering. Made from fabric of approximately 9 recycled plastic bottles.
- Keywords
-
- OF RECYCLED PLASTIC
- FOR PROTECTION AGAINT SUN
- OF POLYESTER
- GOLF
- FOR PROTECTION AGAINST RAIN
- SUN UMBRELLAS
- RECYCLED FABRIC
- OF WOVEN FABRIC
- OF TEXTILE MATERIALS
- 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. 20 to a cardboard box. 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 660199 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)