Information for ruling 600014996
This section is Advance Tariff Ruling
- Start date
- 26 Feb 2026
- Expiry date
- 25 Feb 2029
- Commodity code
- 7325991090 (opens in new tab)
- Description
- A pair of Andirons (Circa 1937) designed by Melchiorre Bega (1894–1974). The andirons are constructed of both cast iron and brass, with iron providing structural strength and brass used for the sculptural decorative elements. Dimensions: Each: 25.4 x 21.6 x 36.2 cm (10 x 8 1/2 x 14 1/4 in.).
- Keywords
-
- OF IRON
- OF BRASS
- OF METAL
- OF CAST IRON
- 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)). Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 7325 - Other cast articles of iron or steel GIR 3B - has been used as the Cast Iron is considered to be the essential character. GIR 6 has been used to classify the goods to subheading level 7325 99 – Other than of non-malleable cast iron; Other than Grinding balls and similar articles for mills. 8-digit code 732599 10 Of cast iron. 10-digit code 73259910 90 – Other than elsewhere specified. Also classified in accordance with: Section notes 3 to Section XV Chapter notes 1 to chapter 73 Harmonised System Explanatory Notes (HSEN) to 7325 Harmonised system explanatory notes (HSENs) Note (A) (3) to 9705