Information for ruling 600012948
This section is Advance Tariff Ruling
- Start date
- 15 May 2025
- Expiry date
- 14 May 2028
- Commodity code
- 7326909890 (opens in new tab)
- Description
- The product is a freestanding base made of heavy duty galvanised steel. The product is used as a base for display stand for Christmas trees (display stand available separately.) The freestanding base has been designed specifically to create a single tree display for any location. Dimensions Size: 60cm diameter. The freestanding bases are sold individually.
- Keywords
-
- FIXING ARRANGEMENTS
- OF BASE METALS
- GALVANIZED
- FOR DISPLAY
- OF STEEL
- BASE PLATES
- 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): GIR 1 - Has been used to classify this product by the terms of heading 7326 - Other articles of iron or steel. GIR 6 - Has been used to classify the goods to subheading level 7326 90 – Other than forged or stamped, but not further worked; Or articles of iron or steel wire. Digit Code: 732690 98 – Other than elsewhere specified in this subheading. Digit Code: 73269098 90 – Other than elsewhere specified. Also classified in accordance with: Note 3 to Section XV Harmonised System Explanatory Notes (HSENs) to Heading 7326