Information for ruling 600012929
This section is Advance Tariff Ruling
- Start date
- 10 May 2025
- Expiry date
- 09 May 2028
- Commodity code
- 9403700000 (opens in new tab)
- Description
- Outdoor garden storage box. Made from plastic, with built in wheels and recessed handles, the lid can support up to 220kg. It has a capacity of 270 litres. It has the following dimensions: Height x 57 cm, Width x 116.7cm, Diameter x 44.7cm. Supplied in a box / bag.
- Keywords
-
- BOXES
- STORAGE BOXES
- OF PLASTIC
- GARDEN FURNITURE
- FOR OUTDOOR USE
- 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 9403: Other furniture and parts thereof GIR 2A has been used as the goods are unassembled GIR 5 (b) has been used to identify the type of packaging – box cartons GIR 6 has been used to classify the goods to subheading level 940370: Furniture of plastics Also classified in accordance with: Chapter 94 Note 2 Harmonised System Explanatory Notes (HSENs) to heading 9403