Information for ruling 600006412
This section is Advance Tariff Ruling
- Start date
- 07 Jun 2023
- Expiry date
- 06 Jun 2026
- Commodity code
- 6802910010 (opens in new tab)
- Description
- A pure marble board for preparing and serving food. The board is handmade, and the marble is polished using stone. The board is packaged in bubble wrap and has a paper tag.
- Keywords
-
- MARBLE
- DECORATIVE
- HANDMADE
- KITCHENWARE
- FOOD PREPARATION
- FOR CUTTING
- FURTHER PREPARED
- AS BOARDS
- 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 – bubble wrap. 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