Information for ruling 600013800
This section is Advance Tariff Ruling
- Start date
- 22 Aug 2025
- Expiry date
- 21 Aug 2028
- Commodity code
- 1209259000 (opens in new tab)
- Description
- Grow your own beaver. This is made from Rye grass seed, vermiculite, fibre material and plastic decorations for the eyes. The fibre is shaped to look like a beaver. It is stuffed with the vermiculite and seeds. Upon regular watering, grass grows to form the hair of the beaver.
- Keywords
-
- RYE GRASS SEEDS
- BEAVERS
- EYES
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- VERMICULITE
- SEEDS
- NOVELTY
- 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 1209: Seeds, fruit and spores, of a kind used for sowing GIR 3b has been used as the essential character of this item is the Rye grass seed. GIR 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 120925: Ryegrass (loli-um multiflorum lam., lolium perenne l.) seeds 8 Digit code 12092590: Perennial ryegrass (lolium perenne l.) Also classified in accordance with: Harmonised System Explanatory Notes to heading 1209