Information for ruling 600012963
This section is Advance Tariff Ruling
- Start date
- 15 May 2025
- Expiry date
- 14 May 2028
- Commodity code
- 7326909890 (opens in new tab)
- Description
- A Christmas tree stand made from plastic with four steel screw bolts. The stand has a socket diameter of 4 inches and has a water capacity of 6.50 litres. It can support a tree up to 7 foot in height. The design of the stand allows for stacking, minimising storage space when not in use. The Christmas stands are sold individually.
- Keywords
-
- OF BASE METALS
- SCREWS
- OF PLASTIC
- BOLTS
- RESERVOIRS
- 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)). 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 3b - Has been used as the essential character - Steel Bolts/Screws 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