Information for ruling 600014816
This section is Advance Tariff Ruling
- Start date
- 27 Jan 2026
- Expiry date
- 26 Jan 2029
- Commodity code
- 6802999090 (opens in new tab)
- Description
- A Teddy bear which is designed to provide warmth from the Tourmaline beads within the pouch. The Teddy bear is made from knitted polyester with stuffed head, body, arms and legs. Velcro fastening at the back. The Teddy bear shaped outer has a removable pouch which contains Tourmaline stone beads. The Tourmaline stone beads are heated up in the microwave, and placed back into the teddy bear outer. 300g Tourmaline stone. Products acts like a hot water bottle.
- Keywords
-
- TOURMALINE STONE
- PUT UP FOR RETAIL SALE
- MONUMENTAL OR BUILDING STONE
- STUFFED
- FOR HEATING
- TEDDY BEARS
- 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 6802 - Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate) GIR 3b has been used as the tourmaline stone beads are considered to be the essential character. GIR 6 has been used to classify the goods to subheading level 680299 – Other than elsewhere specified; Other stone 8 Digit Code 68029990 – Other than Polished, decorated or otherwise worked, but not carved, of a net weight of 10 kg or more 10 Digit Code 6802999090 – Other than Hand-made, carved Also classified in accordance with: Chapter 68 Note 2 Harmonised System Explanatory Notes (HSENs) to 7103 refers (exclusion) Harmonised System Explanatory Notes (HSENs) to 6802