Information for ruling 600006183
This section is Advance Tariff Ruling
- Start date
- 05 Jun 2023
- Expiry date
- 04 Jun 2026
- Commodity code
- 8306290000 (opens in new tab)
- Description
- A topper for a christmas tree in the shape of a crown. The topper is primarily made of Iron with a small amount of plastic. The product measures 23.5cm X 23.5cm x 23.5cm. The crown has small plastic decorations on the outside of the crown and some large plastic balls to resemble pearls are placed on the smaller arms of the crown. The topper has a small plastic jewel resembling a diamond at the top of the crown. The topper is wrapped in paper and then packaged in a bulk cardboard box.
- Keywords
-
- OF BASE METALS
- CROWN SHAPED
- OF POLYVINYL CHLORIDE
- OF IRON
- ORNAMENTAL ARTICLES
- OF PLASTIC
- Justification
- Classification has been determined in accordance with: 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 the product by the terms of heading 8306 - Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal GIR 5 (B) has been used to identify the type of packaging used GIR 6 has been used to classify the goods to subheading level 830629 – Statuettes and other ornaments; Other than plated with precious metal Also classified in accordance with: Note 3 to Section XV Additional Note 1 to Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Section XV Harmonised System Explanatory Notes (HSEN)s to chapter 73 Harmonised System Explanatory Notes (HSEN)s to heading 7326 Harmonised System Explanatory Notes (HSEN)s to chapter 83 Harmonised System Explanatory Notes (HSEN)s to heading 8306 Harmonised System Explanatory Notes (HSEN)s to chapter 95 Harmonised System Explanatory Notes (HSEN)s to heading 9505