Information for ruling 600012968
This section is Advance Tariff Ruling
- Start date
- 27 Aug 2025
- Expiry date
- 26 Aug 2028
- Commodity code
- 7326909890 (opens in new tab)
- Description
- Christmas tree stands for supporting Christmas trees of up to 8½ feet high. They have 4 wooden legs and a powder-coated steel support coloured black / silver / white in the centre which holds the tree as well as serving as a container which can hold up to 1.3 litres of water to keep the tree hydrated. In addition there are 4 bolts that screw into the tree trunk to secure it in place. The total diameter of the stands are 56cm with the steel part having diameters of 4 inches. The steel part has been manufactured using processes other than forging or sintering.
- Keywords
-
- FOR SECURING
- BOLTS
- OF STEEL
- CHRISTMAS TREE STANDS
- WATER VESSELS
- 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 7326 - Other articles of iron or steel GIR 3(c) has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. GIR 6 has been used to classify the goods to sub-heading 7326.90 – Other than forged, stamped but not further worked; other than articles of steel wire. Code to 8 digits - 7326.9098 Other than open die forged; other than closed die forged; other than sintered Code to 10 digits - 7326.9098.90 Other than elsewhere specified in this heading Also classified in accordance with :- Note 3 to section XV Harmonised Standard Explanatory Notes (HSENs) to heading – 7326 Harmonised Standard Explanatory Notes (HSENs) (exclusion note (d)) to 9505