This product is a mirrored surfaced vase that is made by blow-moulding a single sheet of aluminium, followed by a cutting and welding process.
Keywords
ORNAMENTAL ARTICLESOF ALUMINIUMOF BASE METALSHANDMADEVASES
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 6 – has been used to classify the goods to subheading level 830629 - Statuettes and other ornaments - Other than plated with precious metal
Also classified in accordance with:
Harmonised System Explanatory Notes (HSENs) Note B(3) to heading 8306