Information for ruling 600010099
This section is Advance Tariff Ruling
- Start date
- 24 Apr 2024
- Expiry date
- 23 Apr 2027
- Commodity code
- 6913909310 (opens in new tab)
- Description
- A group of ten earthenware ceramic vases, circa 1955, hand-made by designers Jacques Ruelland and Dani Ruelland.
- Keywords
- ORNAMENTAL ARTICLES EARTHENWARE AS A SET HANDMADE OF CERAMIC VASES
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). GIR 1 - has been used to classify this product by the terms of heading 6913 - Statuettes and other ornamental ceramic articles GIR 6 - has been used to classify the goods to subheading level 691390 - Other than of porcelain or china. 8-digit code 69139093 - Earthenware or fine pottery. 10-digit code 6913909310 - Hand-made. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 6913 - Note (A) (3). WCO Opinion to 6913.90. Harmonized System Explanatory Notes (HSEN) to heading 9705 - Note A (3).