Information for ruling 600006411
This section is Advance Tariff Ruling
- Start date
- 07 Jun 2023
- Expiry date
- 06 Jun 2026
- Commodity code
- 6802910010 (opens in new tab)
- Description
- Pure marble coasters for protecting surfaces from drinks in mugs or glasses. The coasters are handmade and the marble is polished using stone. The coasters are wrapped in jute twine and a cardboard box, with a paper tag.
- Keywords
-
- MARBLE
- HOUSEHOLD ITEMS
- COASTERS
- HANDMADE
- FOR PROTECTION AGAINST HEAT
- FURTHER PREPARED
- 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 – jute twine and a cardboard box. GIR 6 - Has been used to classify the goods to subheading level 680291 Other than previously specified in the heading; Marble, travertine and alabaster 10 Digit Code 6802910010 Hand-made, carved Also classified in accordance with: Chapter Note 2 to Chapter 68 refers Harmonised System Explanatory Notes (HSENs) to Chapter 68 Note 2 and general Note (A) refer Harmonised System Explanatory Notes (HSENs) to Heading 6802 refers