Information for ruling 600012959
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 stand for Christmas tree displays made from heavy duty galvanized steel. The tree display can be screwed onto wooden pallets, decking or sleepers and laid out in a pattern can form pathways. This tree display can be screwed onto wooden pallets, decking or sleepers and laid out in a pattern can form pathways. Once its filled with Christmas trees, then you are able to scroll through looking at every tree on display. The tree display is available in two sizes. The medium size is suitable for trees up to 2.5 m (8’) tall, with a trunk diameter up to 12 cm (4.5’’). The large size is suitable for trees up to 2.7 m (9’) tall, with a trunk diameter up to 14 cm (5.5).
- Keywords
-
- GALVANIZED
- PUT UP FOR RETAIL SALE
- OF STEEL
- 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)). 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 732690: Other than forged or stamped, but not further worked; Other than articles of iron or steel wire 8 Digit code 73269098: Other articles of iron or steel; Other than open-die forged, closed-die forged or sintered 10 Digit code 7326909890: Other than elsewhere specified Also classified in accordance with: Section Note 3 to Section XV Harmonised System Explanatory Notes to heading 73.26