Information for ruling 600013860
This section is Advance Tariff Ruling
- Start date
- 07 Nov 2025
- Expiry date
- 06 Nov 2028
- Commodity code
- 6601999000 (opens in new tab)
- Description
- An umbrella. A large clear (see through) domed umbrella. The canopy is made of Polyolefin Elastomer (POE) a type of a plastic, and a handle made from Polypropylene with a centre shaft made of iron. The umbrella comes without a cover and the shaft is not telescopic. The item is used for protection against rain and once opened the size of the umbrella is approximately 84cm x 84cm.
- Keywords
-
- OF BASE METALS
- UMBRELLAS
- OF PLASTIC
- POLYOLEFIN ELASTOMERS
- WITH HANDLE
- 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 of 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 6601 - Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas. GIR 6 has been used to classify the goods to subheading level 660199 - Other than garden or similar umbrellas; other than having having a telescopic shaft. Eight digit code 66019990 - Other than with a cover of woven textile materials. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 6601 Harmonized System Explanatory Notes (HSENs) Notes (a) to heading 660199.