Information for ruling 600012775
This section is Advance Tariff Ruling
- Start date
- 28 Aug 2025
- Expiry date
- 27 Aug 2028
- Commodity code
- 7326909890 (opens in new tab)
- Description
- Stand and water container intended for use with Christmas trees or similar articles made entirely of plasitc with a maximum height of 6 feet. Shape is circular, diameter at the base is 400mm. Capacity is 4.75 litres, also with built in clamping mechanism comprising three pins made from metal with a plastic coating which supports a tree trunk with a maximum thickness of 6 inches. Colour is dark green
- Keywords
-
- PLASTIC COATING
- OF PLASTICS
- TREES
- STANDS
- CHRISTMAS TREE STANDS
- 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 7326 – Other articles of steel GIR 3(b) has been used as the clamping part is considered to be the essential character. GIR 6 has been used to classify the goods to sub-heading 7326 90 – Other than articles of steel wire Code to 8 digits - 7326 9098 – Other than elsewhere specified in this heading Code to 10 digits - 7326 9098 90 – Other than elsewhere specified in this heading