Information for ruling 600011526
This section is Advance Tariff Ruling
- Start date
- 21 Oct 2024
- Expiry date
- 20 Oct 2027
- Commodity code
- 4602199010 (opens in new tab)
- Description
- The item is a Sussex Trug which is a wooden basket used as a gardening accessory. Originally made using sweet chestnut and willow, but is now also made with imported 4mm and 1.5 mm Finnish birch. Hand-crafted or hand-made with seven boards fitted into a handled frame forming a shallow, open container for gathering harvested vegetables and flowers or carrying gardening tools. The Trugs are available in various sizes ranging from 35 to 60 cm long. Shipped in a cardboard carton and packing.
- Keywords
-
- OF WILLOW
- HANDMADE
- WITH HANDLE
- BIRCH
- ARTICLES OF WOOD
- 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)) GIR 1 has been used to classify this product by the terms of heading 4602 - Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah GIR 5 (b) - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 460219 - of vegetable materials; other than elsewhere specified 8 Digit Code 46021990 - other than straw envelopes for bottles 10 Digit Code 4602199010 - hand-made Chapter note 1 to heading 4602 Harmonized System Explanatory Notes (HSEN) to 4602