Information for ruling 600011426
This section is Advance Tariff Ruling
- Start date
- 01 Nov 2024
- Expiry date
- 31 Oct 2027
- Commodity code
- 6803009000 (opens in new tab)
- Description
- The product is a handcrafted slate water feature designed for decorative purposes for the garden or home. A thin layer of concrete is used to hold the slate pieces together, between each layer. The customer will assemble the layers using OB1 glue supplied. The sphere is hollow inside. The sphere sits on a plastic sump reservoir with a reinforced plastic lid. A concrete pillar is provided for inside the sump reservoir and a small ring of concrete for on top of the sump reservoir lid, for the slate water sphere to sit on and help support the weight. The unit is a self-contained unit. A mains electric pump, which is provided in the package, will sit in the water within the sump reservoir; it sends the water up through the middle of the feature, through plastic piping. The piping is secured with small jubilee clips on the pump and at the top of the inside of the sphere. The sump reservoir is encased within a mild steel surround. Small slate chippings are provided for decorative purposes to cover the sump reservoir lid. Blanket weed solution 400g is also provided to help keep the water clean when the water feature is set up and running. The water feature package has been boxed up using wood on a pallet.
- Keywords
-
- FOR DECORATION
- FOUNTAINS
- FOR THE GARDEN
- ORNAMENTAL ARTICLES
- SLATE
- 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: 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 6803: Worked slate and articles of slate or of agglomerated slate GIR 3B has been used to identify the essential character – slate GIR 5B Has been used to identify the type of packaging 10 digit code 68030090: Other than roofing and wall slates Classified in accordance with Harmonised System Explanatory Notes (HSENs) to 6803