Information for ruling 600012967
This section is Advance Tariff Ruling
- Start date
- 13 Jun 2025
- Expiry date
- 12 Jun 2028
- Commodity code
- 8479899790 (opens in new tab)
- Description
- The is a plastic Christmas tree stand which has steel mono-cable technology and a foot pedal operation for easy use. It is fitted with a safety lock for secure bracing of the tree, and includes an in-built pop-up water level indicator which shows when the water reservoir needs replenishing. The product includes a steel cable which tightens around the tree trunk with an aid of a ratchet foot pedal. The safety lock ensures that the clamps won’t accidentally open. The stand has a socket diameter of 32cm, can support a tree of a height of up to 7’, and has water capacity of 2.00 litres. The product is packed individually in full colour cartons for easy display.
- Keywords
-
- MECHANICAL
- 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)s: GIR 1 - has been used to classify this product by the terms of heading 8479 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter GIR 5 (b) - has been used to identify the type of packaging. The product is individually packaged in full colour cartons for easy display GIR 6 has been used to classify this product to subheading level 847989 - Other machines and mechanical appliances; other than elsewhere specified. 8 Digit Code 84798997 - Other than Mobile hydraulic-powered mine roof supports; central greasing systems; automated electronic component placement machines of a kind used solely or principally for the manufacture of printed circuit assemblies. 10 digit code 8479899790 - Other than elsewhere specified. Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 8479