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Information for ruling 600010415

This section is Advance Tariff Ruling

Start date
03 May 2024
Expiry date
02 May 2027
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 OF GLASS CANDLE HOLDER ORNAMENTAL ARTICLES
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