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