Information for ruling 600012976
This section is Advance Tariff Ruling
- Start date
- 11 Sep 2025
- Expiry date
- 10 Sep 2028
- Commodity code
- 7325991090 (opens in new tab)
- Description
- The item is a Christmas tree stand made from malleable cast iron. The heavyweight design allows a tree to fit into a socket and be secured in place using the metal bolts supplied. There are two socket sizes, four or five inches and these are also used to hold water. The tree stands are finished with hand painted decorative designs in gold.
- Keywords
-
- OF BASE METALS
- SCREWS AND BOLTS
- OF CAST IRON
- MALLEABLE
- 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)). Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 7325 - Other cast articles of iron or steel GIR 6 has been used to classify the goods to subheading level 7325 99 – Other than of non-malleable cast iron; Other than Grinding balls and similar articles for mills. 8-digit code 732599 10 Of cast iron. 10-digit code 73259910 90 – Other than elsewhere specified. Also classified in accordance with: Section notes 3 to Section XV Chapter notes 1 to chapter 73 Harmonised System Explanatory Notes (HSEN) to 7325