Information for ruling 600014186
This section is Advance Tariff Ruling
- Start date
- 03 Dec 2025
- Expiry date
- 02 Dec 2028
- Commodity code
- 3926400000 (opens in new tab)
- Description
- Plastic plant pots without drainage holes. These are for containing plants. These are packaged in bubble wrap. Available in various sizes and colours.
- Keywords
-
- FOR PLANTS
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- STATUETTES, ORNAMENTAL ARTICLES
- POTS
- 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 Interpreation) 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 5 (b) Used to identify the type of packaging. GIR 6 has been used to identify this product by the terms of heading 392640 - Statuettes and other ornamental articles. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to heading 3926.