Information for ruling 600012460
This section is Advance Tariff Ruling
- Start date
- 03 Mar 2025
- Expiry date
- 02 Mar 2028
- Commodity code
- 7013990010 (opens in new tab)
- Description
- Handblown glass vessels that are clear glass on the outside, with a tinted glass on the inside of each. They are primarily intended to be used as candle vessels. Candle refills can be inserted into the glass vessel. The vessels can also be used as mini vases or just for decoration. The vessel is made from glass only, no additional materials. Each vessel will be packaged in a rigid card packaging.
- Keywords
-
- CANDLES
- OF GLASS
- VASES
- FOR DECORATION
- COLOURED
- GATHERED BY HAND
- 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 5B has been used to identify the type of packaging GIR 6 has been used to classify the goods to sub-heading 701399 – Other than of lead crystal Code 7013990010 – Gathered by hand Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to Heading 7010 Harmonised Standard Explanatory Notes (HSENs) to Heading 7013