Information for ruling 600010059
This section is Advance Tariff Ruling
- Start date
- 03 Apr 2024
- Expiry date
- 02 Apr 2027
- Commodity code
- 6810190000 (opens in new tab)
- Description
- Artificial stone slabs used to make kitchen worktops. These have and polished but not cut to shape. Composite materials: Ball Clay Kaolinite Potassium feldspar K-Na-Feldspar Albite Calcined talc Cornish stone
- Keywords
- OF ARTIFICIAL STONE KAOLINIC CLAYS POLISHED RECTANGULAR
- 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 6810: Articles of cement, of concrete or of artificial stone, whether or not reinforced GIR 6 has been used to classify this product by the terms of heading 681019: Tiles, flag-stones, bricks and similar articles, other than building blocks and bricks,other than of light concrete (with a basis of crushed pumice, granulated slag, etc.),other than else-where specified Also classified in accordance with: Harmonised System Explanatory Notes to heading 6810