Information for ruling 600010415
This section is Advance Tariff Ruling
- Start date
- 03 May 2024
- Expiry date
- 02 May 2027
- Commodity code
- 7013990090 (opens in new tab)
- Description
- The product is a Glass tea light holder and comes in a pack of 3. The design is plain glass and comes in colours of green and blue mix.
- Keywords
-
- CANDLES
- COLOURS
- ORNAMENTAL ARTICLES
- OF GLASS
- 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 7013: Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) GIR 6 has been used to classify the goods to subheading level 701399: Other glassware; Other than of lead crystal 10 Digit code 7013990090: Other than gathered by hand Also classified in accordance with: Harmonized System Explanatory Note (HSEN's) to heading 70.13