Information for ruling 600012981
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 welded heavy grade steel, the stand holds a large tree in place as well as providing a water reservoir. The stand has three box section legs with rubber end caps on the feet. The tree is held in place by three decorative screws (metal at both ends) and a centre pin at the base. The water is contained with the tree at the base which is held in place by screws bolts with the sharp ends penetrating the bark. A spike at the base further holds the tree in place. The legs and socket parts are all welded and finished in a green powder coating. Three wooden wedges are also supplied if additional support is required.
- Keywords
-
- OF BASE METALS
- SCREWS AND BOLTS
- OF METAL
- 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) 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 steel/metal parts that secure the tree are considered to be the essential character. 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 909890 - 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