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Information for ruling 504869431

This section is Advance Tariff Ruling

Start date
17 Feb 2021
Expiry date
16 Feb 2024
Description
This item is a 60 inch Shelter intended for use with fishing. Comes with storm poles for set up and a groundsheet. The item is made out of 210D polyester fabric, and has a metal umbrella like system/frame with metal spokes keeping it stable when it is open. Wide opening to the front when in place . Comes with case to pack away and transport with ease.
Keywords
  • OF TEXTILE MATERIAL
  • FOR FISHING
  • PUT UP FOR RETAIL SALE
  • UMBRELLAS
  • FOR COVERING
Justification
CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING - 6601 - UMBRELLAS AND SUN UMBRELLAS (INCLUDING WALKING-STICK UMBRELLAS, GARDEN UMBRELLAS AND SIMILAR UMBRELLAS) GIR 3A HAS BEEN USED AS THE PRODUCT IS CLASSIFIABLE UNDER MORE THAN ONE HEADING AND HEADING 9507 (FISHING UMBRELLA SHELTER) GIVES THE MOST SPECIFIC DESCRIPTION (NOT THE CARRY CASE IT GOES IN). GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL - 660110 - GARDEN OR SIMILAR UMBRELLAS. ALSO CLASSIFIED IN ACCORDANCE WITH:- HARMONIZED SYSTEM EXPLANATORY NOTES (HSENS) SUBHEADING EXPLANATORY NOTE TO 6601.10