Information for ruling 600010413
This section is Advance Tariff Ruling
- Start date
- 09 May 2024
- Expiry date
- 08 May 2027
- Commodity code
- 8306290000 (opens in new tab)
- Description
- Set of 3 Pimlico Lantern Candle Holders in a stainless steel casing. Stainless Steel, Glass H38 x W17 x D17 cm
- Keywords
-
- LANTERN
- CANDLES
- CANDLE HOLDER
- 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 statuettes and other ornaments, of base metal. Gir 3c has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. Gir 6 has been used to classify the goods to subheading level 830629 other than plated with precious metal. Also classified in accordance with : Harmonised System Explanatory Notes (HSENs) heading 8306