Information for ruling 600012994
This section is Advance Tariff Ruling
- Start date
- 26 Aug 2025
- Expiry date
- 25 Aug 2028
- Commodity code
- 7326909890 (opens in new tab)
- Description
- A Christmas tree stand made of no-break polypropylene with a strong wall and rib construction. The stand has a ratchet button with push-pull steel bolts to clamp and hold the tree straight and in place. The push-pull tree bolts enable quick release, for instant adjustment or removal of the tree. The stand also has steel spikes to keep the tree in position. For extra stability with heavy trees, the Christmas stand can be fixed to a base by using the moulded screw holes in the spill-guard. The stand has a low, wide reservoir allowing easy access for topping up. It also has spill guards around to protect flooring. The Christmas tree stand can accommodate a wide range of trunk sizes. It is available in three sizes with a socket diameter of 6 inch, 7 inch or 8 inches. The product is packed in printed outer cartons.
- Keywords
-
- OF POLYPROPYLENE
- SCREWS AND BOLTS
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- OF STEEL
- STANDS
- CHRISTMAS TREE STANDS
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). 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 bolts are considered the essential character. GIR 5b - has been used to identify the type of packaging. 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 than elsewhere specified in this subheading. 10-digit code 7326909890 - Other than elsewhere specified. Also classified in accordance with: Section XV - Note 3. Harmonized System Explanatory Notes (HSEN) to heading 7326.