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Information for ruling 600006174

This section is Advance Tariff Ruling

Start date
14 Apr 2023
Expiry date
13 Apr 2026
Description
Glass Pumpkin Stack Jar A factory produced glass ornament of several pumpkins stacked together. This is made from clear glass and is gathered mechanically.
Keywords
  • ORNAMENTAL ARTICLES
  • GATHERED MECHANICALLY
  • JARS
  • OF GLASS
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 7013: Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) GIR 6 has been used to classify the goods to subheading level 701399: Other glassware; Other than of lead crystal 10 Digit code 7013990090: Other than gathered by hand Also classified in accordance with: Harmonized System Explanatory Note (HSEN's) to heading 70.13 (4)