Information for ruling 600009526
This section is Advance Tariff Ruling
- Start date
- 09 Jan 2024
- Expiry date
- 08 Jan 2027
- Commodity code
- 6702100000 (opens in new tab)
- Description
- An artificial flower and foliage decoration. This is in the shape of a topiary ball. The arrangement is made of green leaves and purple flowers. The item has a metal chain attached, with fixings, designed to hang the item
- Keywords
-
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- FOR DECORATION
- FOR HANGING UP
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 6702: Decorative faux topiary ball on chain. Plastic flowers and leaves, with fixing sta-ples and metal hanging chain. GIR 6 Has been used to classify this product by the terms of heading 670210:Of plastics Also classified in accordance with: Harmonised System Explanatory Notes to heading 6702