Information for ruling 600007181
This section is Advance Tariff Ruling
- Start date
- 31 Jul 2023
- Expiry date
- 30 Jul 2026
- Commodity code
- 6802999090 (opens in new tab)
- Description
- 500 grams decorative polished green pebbles. It is made from natural stone. The pebbles are made from silicon dioxide. They are manufactured by placing natural pebbles into a polishing machine. They are packaged in a clear plastic tub that has the product label.
- 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 tub. GIR 6 - Has been used to classify the goods to subheading level 680299 Other than Tiles, cubes and similar articles, whether or not rectangular (including square), the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder ; Other than Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface; Other stone 8 Digit Code 68029990 Other than Polished, decorated or otherwise worked, but not carved, of a net weight of 10 kg or more 10 Digit Code 6802999090 Other than Hand-made, carved Also classified in accordance with: Chapter Note 1 a. and Chapter Note 2 to Chapter 68 Harmonised System Explanatory Notes (HSENs) to Chapter 25 Note 1 Harmonised System Explanatory Notes (HSENs) to Chapter 68 Note 1 a, Note 2 and General Note (A)