Information for ruling 600012951
This section is Advance Tariff Ruling
- Start date
- 17 Jun 2025
- Expiry date
- 16 Jun 2028
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Strong Fibreglass Netting Funnel for use with Christmas trees. The funnel is manufactured from fibreglass and is mounted on tubular galvanised steel legs. Supplied with a metal spreader ring, rubber ring and a safety knife. Intended use: to pack Christmas Trees in netting for transportation purposes.
- Keywords
-
- NETTING
- WITH STAND
- FUNNELS
- FOR CHRISTMAS
- GALVANISED
- OF GLASS FIBRE
- 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 3926 - other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 3(b) has been used as the fibreglass funnel is considered to be the essential character of this item. GIR 6 has been used to classify the goods to subheading level 392690 - other than elsewhere specified within this heading. 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: Chapter 39: note 1 refers. HSEN's to heading 3926