Information for ruling 600011235
This section is Advance Tariff Ruling
- Start date
- 04 Oct 2024
- Expiry date
- 03 Oct 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Telescopic fibreglass pole. The pole is an access pole to enable the user to test ceiling mounted alarms/detectors at height. The interchangeable head units (Smoke/Heat/Co) are mounted on the pole which is then extended to the ceiling where the detector is situated. The pole is made from fibreglass concentric poles, fixed with locking buttons. Packaged individually in a cardboard tube.
- Keywords
-
- OF PLASTIC
- AS POLES
- EXTENDERS
- OF GLASS FIBRE
- TELESCOPIC
- 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 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5b has been used to identify the type of packaging – cardboard tube GIR 6 has been used to classify the goods to subheading level 392690 – Other than elsewhere specified 8 digit code 39269097 - Other than elsewhere specified 10 digit code 3926909790 – Other than elsewhere specified Also classified in accordance with: Chapter 39 note 1 HSEN to heading 3926 para 1