Information for ruling 600006296
This section is Advance Tariff Ruling
- Start date
- 29 Jul 2023
- Expiry date
- 28 Jul 2026
- Commodity code
- 6802939090 (opens in new tab)
- Description
- 1 kilograms of polished decorative black pebbles. The pebbles are made from natural granite stone. The product is not handmade or carved. They are packaged in a plastic mesh netting bag with a paper tag.
- 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 – plastic mesh bag. GIR 6 has been used to classify the goods to subheading level 680293 – Other than elsewhere specified; Granite 8-digit code 68029390 Other than polished, decorated or otherwise worked, but not carved, of a net weight of 10kg or more 10-digit code 6802939090 other than Hand-made, carved Also classified in accordance with:- Chapter 68 Note 2 Harmonized System Explanatory Notes (HSENS) to 6802 Note B.