Information for ruling 600012953
This section is Advance Tariff Ruling
- Start date
- 19 Jun 2025
- Expiry date
- 18 Jun 2028
- Commodity code
- 7326909890 (opens in new tab)
- Description
- A galvanised steel netting funnel that has a long barrel for easy loading, use, and to reduce damage to Christmas trees. It also has a heavy duty angle steel legs as a base. The tree is pushed through the funnel and into netting to compact it for easier transportation and distribution. This steel netting has a metal spreader ring that ensures an even flow of the net, which is held in place with a rubber ring, and has dimensions of 34 cm to 65 cm. A safety knife set to cut the net is mounted on the funnel leg. This funnel is delivered part assembled.
- Keywords
-
- CHRISTMAS TREES
- OF BASE METALS
- GALVANIZED
- FUNNELS
- FOR FORESTRY
- OF STEEL
- 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; Other than articles of iron or steel wire. 8 Digit Code: 732690 98 – Other than elsewhere specified in this subheading. 10 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