Information for ruling 600012964
This section is Advance Tariff Ruling
- Start date
- 20 Aug 2025
- Expiry date
- 19 Aug 2028
- Commodity code
- 7326909890 (opens in new tab)
- Description
- A Christmas tree stand made from premium green durable plastic, incorporating three mild steel bolts which hold the tree in place. The design of this stand is ideal for stacking thus minimising storage space. The stand has a socket diameter of 4 inches, can support a tree of a height of up to 6 feet’ and has a water capacity of 1.30 litres. Packaging with 22 packed into each unique full-colour display box. Dimension 39cm diameter.
- Keywords
-
- OF BASE METALS
- SCREWS AND BOLTS
- OF PLASTIC
- 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 5b - Has been used to identify the type of packaging - Packaging with 22 packed into each box. 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