Information for ruling 600009718
This section is Advance Tariff Ruling
- Start date
- 20 May 2024
- Expiry date
- 19 May 2027
- Commodity code
- 6802100000 (opens in new tab)
- Description
- A plastic tube containing 8g of Dark blue coloured sand. The sand is made of crushed marble and comes in 26 other colours: Beige, Black, Blue, Brown, Cinnamon, Dark Pink, Green, Light Blue, Light Blue, Light Brown, Light Green, Light Pink, Light Red, Light Yellow, Lilac, Melon Yellow, Neon Yellow, Orange, Pink, Plum, Purple, Red, Silver, Turquoise, White, and Yellow. The sand is packaged in a plastic tube which is then packed into a box. The sand and the plastic tube weigh 11g in total.
- Keywords
-
- CRUSHED
- CRUSHED STONE
- COLOURED SAND
- WITH COLOURING SUBSTANCE
- PULVERIZED
- CALCIUM CARBONATE
- TUBES
- Justification
- Classification has been determined in accordance with: 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 the 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) not heat-treated. GIR 5 (B) has been used to identify the type of packaging used. GIR 6 has been used to classify the goods to subheading level 680210 - 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 Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 25 Harmonised System Explanatory Notes (HSEN)s to Chapter 68 Harmonised System Explanatory Notes (HSEN)s to Heading 2505 Harmonised System Explanatory Notes (HSEN)s to Heading 2517 Harmonised System Explanatory Notes (HSEN)s to Heading 6802