Information for ruling 600013287
This section is Advance Tariff Ruling
- Start date
- 25 Jun 2025
- Expiry date
- 24 Jun 2028
- Commodity code
- 4416000000 (opens in new tab)
- Description
- A hardwood timber and steel hoop barrel, which is made using traditional cooperage methods. The barrel can be used with a Christmas tree using a tree stand (stand sold separately and not subject to this ATaR) or the barrel can be used in the garden as planter tubs. The wooden barrel is 50cm in diameter.
- Keywords
-
- FOR PLANTS
- PLANTERS
- PUT UP FOR RETAIL SALE
- TUBS
- IN BARRELS
- ARTICLES OF WOOD
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). GIR 1 - has been used to classify this product by the terms of heading 4416 - Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Chapter 44 - General note (4). Harmonized System Explanatory Notes (HSEN) to heading 4416.