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Information for ruling 600007455

This section is Advance Tariff Ruling

Start date
17 Jul 2023
Expiry date
16 Jul 2026
Description
This is decorative green grass made of polypropylene, can be used as a decoration for displays, parties, easter egg hunts etc. comes packaged in a polybag with hanging header. Each bag weighs approx 30g
Keywords
  • FOR DECORATION
  • POLYPROPYLENE
  • GRASSES
  • FOR DISPLAY
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)