Information for ruling 600015296
This section is Advance Tariff Ruling
- Start date
- 06 May 2026
- Expiry date
- 05 May 2029
- Commodity code
- 6306220000 (opens in new tab)
- Description
- Heavy-duty freestanding instant garage/workshop which is supplied as a complete kit for on-site assembly. It can be dismantled and relocated. Consists of a tubular steel frame structure with a tough triple-layer, waterproof, woven polyethylene fabric cover in dark green, which has been fully UV treated, incorporating fade blockers, anti-fungal and anti-yellowing agents to provide protection against sun and rain. Supplied with hardware, joint supports and heavy-duty ground anchors. Dimensions (L x W x H): 4.5 x 3.0 x 2.4 metres (15’ x 9’8” x 7’9”) Door Opening (W x H): 2.3 x 1.9 metres. Product Weight: 49.7 kg. Supplied unassembled in normal protective packaging (heavy-duty cardboard export carton). Strips less than 5mm wide.
- Keywords
-
- OF METAL
- WATERPROOF
- STEEL FRAME
- GARAGE
- WORKSHOP
- STRUCTURES
- WOVEN
- TEXTILE ARTICLES
- POLYETHYLENE
- TEMPORARY STRUCTURE
- 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)). General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 6306 - Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods GIR 2a has been used as the goods are unassembled. GIR 5b -has been used to identify the type of packaging - heavy-duty cardboard export carton. GIR 6 has been used to classify the goods to subheading level 630622 - Tents (including temporary canopies and similar articles); Of synthetic fibres Also classified in accordance with: Chapter 54 Note 1 Section XI Note 2g Harmonised System Explanatory Notes (HSENs) to 6306 refers