Information for ruling 600009969
This section is Advance Tariff Ruling
- Start date
- 08 Mar 2024
- Expiry date
- 07 Mar 2027
- Commodity code
- 8306290000 (opens in new tab)
- Description
- The product is a decorative item made of copper finished with a coloured glaze in the style of a miniature vase. Its main function is to serve as a decorative item for the home. The glaze is applied using the minakari process. Colour is mainly various shades of blue Dimensions are 10cm (h) and 6cm at its widest. Weight is 350grams
- Keywords
-
- OF COPPER
- ENAMELLED
- DECORATIVE
- CONTAINERS
- ORNAMENTAL ARTICLES
- VASES
- 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 8306 - Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 830629 - Statuettes and other ornaments; other than plated with precious metal Also classified in accordance with :- Note 3 to section XV Harmonised Standard Explanatory Notes (HSENs) (exclusion) to heading – 7418 note D refers Harmonised Standard Explanatory Notes (HSENs) to heading – 8306. Part (B)(3) and second part (A) refer