Information for ruling 600011476
This section is Advance Tariff Ruling
- Start date
- 10 Oct 2024
- Expiry date
- 09 Oct 2027
- Commodity code
- 8424821000 (opens in new tab)
- Description
- A garden hose pipe set. A flat 15m garden hose with spray gun. Comes with a convenient easy wind storage reel that has a built-in handle and stand. The flexible hose is seamless with minimum burst pressure 12kgs and is not re-enforced with any other material. The Inner material is PVC and the outer polypropylene ribbon wrapped. The horticultural multipurpose hose is supplied with a 7-setting spray gun.
- Keywords
-
- HOSE REELS
- SPRAY GUNS
- FOR HORTICULTURE
- FOR THE GARDEN
- 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 (GIRS): GIR 1 - has been used to classify this product by the terms of Heading 8424 - Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sandblasting machines and similar jet projecting machines. GIR 6 has been used to classify the goods to subheading level 842482 - Other appliances. agricultural or horticultural. 8 Digit Code 84248210 – Watering appliances. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 8424