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Information for ruling 600006682

This section is Advance Tariff Ruling

Start date
09 Jun 2023
Expiry date
08 Jun 2026
Description
White, decorative, crushed pebbles. They are presented in a 1 kg net bag.
Keywords
  • CRUSHED
  • PEBBLES
  • QUARTZ
  • DECORATIVE
  • SILICON DIOXIDE
  • WHITE
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 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape GIR 5 (b) - Has been used to identify the type of packaging – a net bag. GIR 6 - Has been used to classify the goods to subheading level 250610 Quartz Also classified in accordance with: Chapter Note 1 to Chapter 25 refers Harmonised System Explanatory Notes (HSENs) Note 1 and General Note to Chapter 25 refer Harmonised System Explanatory Notes (HSENs) to Heading 2506 refers