Information for ruling 600012882
This section is Advance Tariff Ruling
- Start date
- 17 Apr 2025
- Expiry date
- 16 Apr 2028
- Commodity code
- 4205009000 (opens in new tab)
- Description
- A square leather tray for holding small items such as keys, phones, small change. Can be used for home decoration. It has a pop stud for fastening at each corner.
- Keywords
-
- LEATHER
- TRAYS
- OF LEATHER
- AS SQUARES
- 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 heading 4205 - Other articles of leather or of composition leather. 8 Digit Code - 42050090 - Other than of a kind used in machinery or mechanical appliances or for other technical uses. Also classified in accordance with The Harmonised System Explanatory Notes to heading 4205.