Information for ruling 600012977
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 stand made from wrought iron. The item comes in four parts and requires assembly. The three ornate scrolled legs are slotted onto the the tree pot. The tree is held securely in the pot by tightening the three metal threaded bolts with the large flange nuts (metal both ends). The stands have a powder coated gloss finish and comes in three sizes, 4, 5 and 6 inches for trees ranging from 7 to 8 foot. The stand also has the capacity to hold water. The product is packed in cardboard outer cartons.
- Keywords
-
- OF BASE METALS
- SCREWS AND BOLTS
- UNASSEMBLED
- 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 7326 - Other articles of iron or steel. GIR 2a has been used as the goods are unassembled. GIR 3(b) has been used as the metal bolts that support the tree are considered to be the essential character. GIR 5b has been used to identify the type of packaging - Cardboard outer cartons. GIR 6 Has been used to classify the goods to subheading level 7326 90 - Other than forged or stamped, but not further worked, or articles of iron or steel wire. 8 Digit Code 7326 9098 – Other articles of iron or steel; other than open-die forged, closed-die forged or sintered. 10 Digit Code 7326 9098 90 – 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