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Information for ruling 600011237

This section is Advance Tariff Ruling

Start date
04 Oct 2024
Expiry date
03 Oct 2027
Description
Telescopic fibreglass pole for use with interchangeable head units (smoke/Heat/Co) to enable the user to test ceiling mounted alarms at height. The pole is made from fibreglass and has locking buttons. Packaged individually in a cardboard tube.
Keywords
  • OF PLASTIC
  • OF GLASS FIBRE
  • AS POLES
  • EXTENDERS
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