Back
Information for ruling 600015845
This section is Advance Tariff Ruling
- Start date
- 24 Jun 2026
- Expiry date
- 23 Jun 2029
- Commodity code
- 4421910000 (opens in new tab)
- Description
- A box of 50 cocktail umbrellas. A mini umbrella on a bamboo cocktail stick which is a great decoration or addition to a party drink or cocktails. Made from durable material and are assorted colours.
- Keywords
-
- OF BAMBOO
- UMBRELLAS
- COCKTAIL
- WOODEN STICKS
- IN BOXES
- OF DIFFERENT COLOURS
- 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 4421 Other articles of wood GIR 3B - has been used as the Bamboo Cocktail Stick is considered to be the essential character. GIR 5B has been used to identify the type of packaging - Boxed. GIR 6 has been used to classify the goods to subheading level 442191 Other than clothes hangers, other than coffins; Of bamboo Also classified in accordance with :- Note 6 to Chapter 44 Harmonised Standard Explanatory Notes (HSENs) to heading 4421