Information for ruling 600012965
This section is Advance Tariff Ruling
- Start date
- 15 May 2025
- Expiry date
- 14 May 2028
- Commodity code
- 7326909890 (opens in new tab)
- Description
- An iron industrial-grade metal stand with four scrolled legs. Stands are secured in a unique space saving stack system. The threaded bolt inserts make for quick and simple tightening while large flange nuts stabilise the tree. A display of stacks in different colours and sizes looks very effective at point of sale. Stands available in two colours and two sizes: 4 and 5 inch stands are available in Red, Green, Black and Gold. The 4” stands has a socket diameter of 4 inches” which can support a tree of a height of up to 7 feet’ and holds a water capacity of 1.20 litres. The 5” stands has a socket diameter of 5”which can support a tree of a height of up to 8 feet’ and holds a water capacity of 1.50 litres. Packed in colour-printed box and cardboard outer cartons for extra protection in transit.
- Keywords
-
- OF BASE METALS
- SCREWS AND BOLTS
- CHRISTMAS ARTICLES
- OF IRON
- 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 5b - Has been used to identify the type of packaging - Packed in colour-printed box and cardboard outer cartons for extra protection in transit. 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