Information for ruling 600011025
This section is Advance Tariff Ruling
- Start date
- 03 Sep 2024
- Expiry date
- 02 Sep 2027
- Commodity code
- 8306290000 (opens in new tab)
- Description
- Round Presentation coin made from zinc alloy with embossed images on one side in various sizes. NOT OF LEGAL TENDER, ORNAMENTAL WITH NO NUMISMATIC INTEREST.
- Keywords
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- ORNAMENTAL ARTICLES
- OF BASE METALS
- OF ZINC
- COIN
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of the 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: Note (b) to Heading 8306 Note 3 to section XV Harmonized System Explanatory Notes (HSEN’s) to heading 8306 note (B)