Information for ruling 600011484
This section is Advance Tariff Ruling
- Start date
- 08 Oct 2024
- Expiry date
- 07 Oct 2027
- Commodity code
- 0602904700 (opens in new tab)
- Description
- A young coniferous evergreen tree of the genus Picea (in plant pots and no taller than 1m). The tree is live, potted in soil within a plant pot and with gift wrapping around the pot. The item is an outdoor species of plant, however the use is to use for decoration indoor over the festive period.
- Keywords
-
- CONIFERS AND EVERGREENS
- TREES
- PUT UP FOR RETAIL SALE
- LIVE
- IN POTS
- 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 0602 - Other live plants (including their roots), cuttings and slips; mushroom spawn GIR 5 b has been used to identify the type of packaging – potted in soil within a plant pot and gift wrapping. GIR 6 has been used to classify the goods to subheading level 060290 – Other; Outdoor plants; Trees, shrubs and bushes 8 Digit Code 06029047 – Conifers and evergreens Also classified in accordance with: Chapter 95 Additional Notes 1 and 2 Harmonised System Explanatory Notes (HSENs) to 0602 refers Harmonised System Explanatory Notes (HSENs) to 0604 refers