Information for ruling 600005374
This section is Advance Tariff Ruling
- Start date
- 04 Apr 2023
- Expiry date
- 03 Apr 2026
- Commodity code
- 6702900000 (opens in new tab)
- Description
- A pair of trees presented as a decoration. The small trees have bristle style branches made from sisal. The raw sisal fibres are dried, dyed red or green before being twisted onto wire to form branches. The branches are then trimmed into shape. A wooden base allows the trees to be free standing. The trees dimensions are H30cm x W10cm x D10cm and put up for retail sale as a pair, one green and one red.
- Keywords
-
- OF FIBRE
- TWISTED
- DRIED
- FOR DECORATION
- DYED
- OF SISAL
- 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 of 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 6702 - Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit. GIR 3b has been used as the sisal fibre is considered to be the essential character. GIR 5b has been used to identify the type of packaging - two trees one red one green. GIR 6 has been used to classify the goods to subheading level 670290 - Of other materials. Also classified in accordance with: Note 3 to Heading 6702 The Harmonized System Explanatory Notes (HSENs) to heading 6702