Information for ruling 600013110
This section is Advance Tariff Ruling
- Start date
- 22 May 2025
- Expiry date
- 21 May 2028
- Commodity code
- 4504908090 (opens in new tab)
- Description
- A yoga prop used to provide support, stability, and aid alignment in various yoga poses. Helps users deepen stretches, improve balance (especially in standing poses), and make poses more accessible, particularly for beginners or those with limited flexibility. Can be used under hands, feet, or seat to modify poses.
- Keywords
-
- CORK
- OF CORK
- BRICKS
- FOR YOGA
- AS RECTANGLES
- 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 4504 agglomerated cork (with or without a binding substance) and articles of agglomerated cork GIR 6 has been used to classify the goods to subheading level 450490 other than blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs. Eight Digit Code: 45049080 Other than corks and stoppers. Ten Digit Code: 4504908090 Other than gaskets, washers and other seals, for use in civil aircraft. Also classified in accordance with : Harmonised System Explanatory Notes (HSENs) to Heading 45.04