Information for ruling 600013878
This section is Advance Tariff Ruling
- Start date
- 15 Oct 2025
- Expiry date
- 14 Oct 2028
- Commodity code
- 7013990090 (opens in new tab)
- Description
- Set of 2 round ashtrays constructed of transparent glass. There are 3 grooves in each ashtray where a cigarette can rest. Each ashtray measures approx. 10.5cm in diameter and 3.5cm in height. Packaged in a blue cardboard tray.
- Keywords
-
- FOR FURNISHING
- TRANSPARENT
- OF GLASS
- ASHTRAYS
- SMOKING ARTICLES
- PUT UP FOR RETAIL SALE
- 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 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018). GIR 5 (b) - Has been used to identify the type of packaging. Packaged in a blue cardboard tray. GIR 6 - Has been used to classify the goods to subheading level 701399 other than elsewhere specified in this heading, other 10 Digit Code – 7013990090 other than elsewhere specified in this heading, other Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) General Notes to Chapter 70 Harmonized System Explanatory Notes (HSENs) Note 3 to Heading 7013