Information for ruling 600007357
This section is Advance Tariff Ruling
- Start date
- 06 Jul 2023
- Expiry date
- 05 Jul 2026
- Commodity code
- 6702100000 (opens in new tab)
- Description
- 120 piece pack of individual red rose petals, made of a woven polyester, can be used for crafting, to decorate tables at parties, weddings etc. Packaged in a polybag with header.
- Keywords
-
- WOVEN
- OF POLYESTER
- ROSES
- PUT UP FOR RETAIL SALE
- FOR DECORATION
- ARTIFICIAL FLOWERS
- 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 6702: artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit. GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 670210: of plastics Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to heading 6702 (2)