Information for ruling 600011320
This section is Advance Tariff Ruling
- Start date
- 08 Jan 2025
- Expiry date
- 07 Jan 2028
- Commodity code
- 8306290000 (opens in new tab)
- Description
- The product is a set of 3 decorative metal trays for use around the home. The three tray sizes are small (6cm x 30cm x 13cm), medium (8cm x 51cm x 18cm) and large (8cm x 70cm x 25cm). These are made from aluminium casting as the base metal and then provided a gold finish on top through electroplating but not plated in gold. These products are usually placed on table tops or on shelving. Packaged and shipped out to consumers in a plain brown carton.
- Keywords
-
- OF BASE METALS
- DECORATIVE
- TRAYS
- FOR INDOOR USE
- ORNAMENTAL ARTICLES
- PUT UP FOR RETAIL SALE
- 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 - 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 5(b) has been used to identify packaging as brown carton. 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 3 to section XV Harmonised System Explanatory Notes (HSENs) to heading 8306 (B) (1) refers.