Information for ruling 600012971
This section is Advance Tariff Ruling
- Start date
- 27 Aug 2025
- Expiry date
- 26 Aug 2028
- Commodity code
- 7326909890 (opens in new tab)
- Description
- The product is a Christmas tree stand, it comprises a round plastic bowl with recesses on the sides where a metal clamping system is fitted into it. The bowl is coloured green and has a Christmas themed pattern on the side and has a capacity of between 4 litres. The stand can support Christmas trees with a trunk width of 4½ inches and a height of up to 8 feet. There are no screws or bolts supplied or used in the product
- 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(b) has been used as the metal clamping system is considered to be the essential character. 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