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Information for ruling 600015377
This section is Advance Tariff Ruling
- Start date
- 08 Jun 2026
- Expiry date
- 07 Jun 2029
- Commodity code
- 6307909899 (opens in new tab)
- Description
- Potato grow plant bag with durable handles. The planter bag is made from woven polyethylene and is designed for growing potatoes. It features sturdy handles on each side, making it easy to move as needed. Ideal for use in conservatories, patios, decks, or balconies, the bag can be placed both indoors and outdoors. Green in colour, each bag holds up to six potato plants. The bag is reusable and measures 35 cm by 45 cm. Packaged in a plastic bag.
- Keywords
-
- FOR PLANTS
- BAGS
- WITH HANDLES
- OF WOVEN FABRIC
- OF POLYETHYLENE
- STRIPS
- WOVEN
- WITH CARRYING HANDLES, BAGS
- 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 6307 - Other made-up articles, including dress patterns GIR 5B has been used to identify the type of packaging: plastic bag GIR 6 has been used to classify this product by the terms of heading 630790 - Other than floorcloths, dishcloths, dusters and similar cleaning cloths or life jackets and lifebelts 8- digit code 63079098 - Other than elsewhere specified 10- digit code 6307909899 - Other than hand-made Also classified in accordance with: Note 7 to Section XI Harmonised System Explanatory Notes to heading 6307