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Information for ruling 600015873

This section is Advance Tariff Ruling

Start date
25 Jun 2026
Expiry date
24 Jun 2029
Description
Hurricane glass and wood candle holder. Hurricane: Glass type is Borosilicate. Handmade glass. Base: Mango-Wood
Keywords
  • HAND-WORKED
  • CANDLES
  • OF WOOD
  • DECORATIVE
  • OF GLASS
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 6 has been used to classify the goods to sub-heading 701399 – Other than of lead crystal 10 Digit Code 7013990010 – Gathered by hand Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) Note (4) to Heading 7013