Information for ruling 600007242
This section is Advance Tariff Ruling
- Start date
- 06 Jun 2023
- Expiry date
- 05 Jun 2026
- Commodity code
- 9307000000 (opens in new tab)
- Description
- A handmade Samurai Sword with a curved blade, used as a display piece. The blade is made from 1045 high carbon steel, and by traditional methods. (Folding the steel by heating and hammering to fold.) 720mm in length and is sharpened. The scabbard is made from wood. Packed in a cloth case and comes with a wooden stand for display purposes. It's sold in a cardboard box and comes with a certificate of authentication.
- Keywords
-
- SWORDS
- WEAPONS
- STEELS
- OF METAL
- WITH HANDLE
- 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 (GIRs) GIR 1 has been used to classify this product by the terms of heading 9307 - swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor GIR 5a has been used to identify the type of packaging Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 9307