Information for ruling 600014607
This section is Advance Tariff Ruling
- Start date
- 23 Jan 2026
- Expiry date
- 22 Jan 2029
- Commodity code
- 8481809990 (opens in new tab)
- Description
- The product is a cart, hose, reel, and spray gun set which is made plastic (Polyvinyl Chloride (PVC)) and steel. The cart has a height-adjustable handle and is green in colour. The spray gun has five different settings, from light mist to a jet spray for cars or windows. The spray gun allows the flow to be controlled by thumb. The hosepipe is 40m, comes with three hose end connectors, one tap connector 12.5/19/25mm and 1 hose end aqua stop connector. The cart is on wheels. Weight is 9.67kg.
- Keywords
-
- TAPS, COCKS AND VALVES
- HOSE REELS
- PUT UP FOR RETAIL SALE
- NOZZLES
- FOR HORTICULTURE
- PLASTICS
- SPRAY GUNS
- FOR THE GARDEN
- 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)). GIR 1 - Has been used to classify this product by the terms of heading 8481 - Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves. GIR 3B - Has been used as the Hose spray nozzle is considered to be the essential character. GIR 6 - Has been used to classify this product by the terms of heading 8481 80 - Other Appliances. 8 - Digit Code 848180 99 - Other than elsewhere specified; Other than process control valves; Other than Gate Valves, Globe Valves, Ball and Plug Valves, Butterfly Valves and Diaphragm Valves. 10 - Digit Code 84818099 90 - Other than Elsewhere Specified within this heading. Also Classified in Accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 84.81 Note (11)