Information for ruling 600012995
This section is Advance Tariff Ruling
- Start date
- 04 Jul 2025
- Expiry date
- 03 Jul 2028
- Commodity code
- 9026102900 (opens in new tab)
- Description
- A Christmas tree watering system. Comprising of a monitoring device which tells you when to add more water to the water holding stand. The monitoring device attaches to the base of the tree with its sensor prongs placed into the water held in the stand. The device will play a tune when water is required. Water is added by the funnel (hung on the tree) and feeding the attached tube into the water holding stand. Straps are provided to secure the funnel and tube. Battery operated.
- Keywords
-
- WITH WATERING MECHANISM
- BATTERY-OPERATED
- WITH SOUND SIGNAL
- ELECTRONIC MEASURING INSTRUMENTS
- IN WATER
- FOR LIQUIDS
- CHRISTMAS TREES
- 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)). 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 9026 - Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032. GIR 3 (b) has been used as the water level measuring device is considered to be the essential character. GIR 6 has been used to classify the goods to subheading level 9026 10 - For measuring or checking the flow or level of liquids. 8 digit Code 9026 1029 – Electronic; other than flow meters. Also classified in accordance with: Note 3 to Chapter 90 Additional Note 1 to Chapter 90 Harmonized System Explanatory Notes (HSEN) (II) to heading 90.26