Information for ruling 600012975
This section is Advance Tariff Ruling
- Start date
- 11 Sep 2025
- Expiry date
- 10 Sep 2028
- Commodity code
- 7326909890 (opens in new tab)
- Description
- A Christmas Tree Insert. A metal pot and stand for holding a Christmas tree upright and as a water container. The round shaped tree holder has a square base, and finished with green paint. The tree is held securely in place by tightening the plastic turn caps on the end of four metal bolts. The metal end of the bolt grips the tree and holds it firmly in place. Two sizes are available one for holding trees up to seven foot and one for trees up to eight foot. Water capacity is 120 and 150 litres of water, respectively.
- Keywords
-
- INSERTS
- CHRISTMAS TREE STANDS
- OF METAL
- BOLTS
- OF STEEL
- 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 metal bolts are considered to be the essential character. GIR 6 Has been used to classify the goods to subheading level 732690 – Other than forged or stamped, but not further worked; or articles of iron or steel wire. 8 digit code 73269098 – Other articles of iron or steel; other than open-die forged, closed-die forged or sintered. 10 digit code 7326909890 – Other than elsewhere specified within this heading. Also classified in accordance with: Note 3 to Section XV Harmonised System Explanatory Notes (HSENs) to Heading 7326