Information for ruling 600006010
This section is Advance Tariff Ruling
- Start date
- 20 Mar 2023
- Expiry date
- 19 Mar 2026
- Commodity code
- 6802999090 (opens in new tab)
- Description
- A natural stone ornamental pebble engraved with town names or otherwise personalised. The pebbles are used as a souvenir. Each stone is sold with a simple white sticker with barcode and item information. Presented for sale, loose in a wooden display box. the wooden box is not for sale but only for retail display purposes. The size of each pebble is around 5-6cm and the weight is around 120g. The size, weight and shape are not fixed as the of density of natural stone varies. The stones are 100% natural river stone. That are collected and picked then washed.
- Keywords
-
- PEBBLES
- OF NATURAL STONE
- FOR ORNAMENTATION
- OF STONE
- POLISHED
- 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 6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate) GIR 5 (b) has been used to identify the type of packaging – wooden box GIR 6 has been used to classify the goods to subheading level 680299 – Other than elsewhere specified; other stone 8 digit code 68029990 other than Polished, decorated or otherwise worked, but not carved, of a net weight of 10 kg or more 10 digit code 6802999090 other than ; Hand-made, carved Also classified in accordance with:- General Rules Chapter 68 Note 2 Harmonized System Explanatory Notes (HSENS) to 6802 Note B.