Information for ruling 600012955
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 two-section funnel made of galvanised and powder coated steel, with painted tubular steel legs form a solid frame for the netting funnel and includes an attached safety knife. The netting funnel is available in 5 sizes. A Netting funnel has been designed to be used to assist with the wrapping of Christmas trees. The tree is pushed through the funnel and into netting to compact it for easier transportation and distribution.
- 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; 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