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This section is Advance Tariff Ruling Information for ruling 600015977
- Start date
- 02 Sep 2026
- Expiry date
- 01 Sep 2029
- Commodity code
- 7326909890 (opens in new tab)
- Description
- A retail set comprising approximately 20 small stainless-steel balls, each mounted on a self-adhesive patch, together with stainless-steel tweezers. The tweezers are used to remove the adhesive patches from the backing strip and position them on the outer ear. Once applied, the stainless-steel balls are pressed against the ear and may remain in place for up to five days. The ear seeds are described as reusable and are marketed for meditation and wellbeing purposes.
- Keywords
-
- SEEDS
- OF STAINLESS STEEL
- SETS
- BALLS
- FOR THE EARS
- 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-7326 - Other articles of iron or steel. GIR 3B - Has been used to determine that the stainless steel balls are the essential character. GIR 5B - Has been used to identify the type of packaging - Cardboard envelope. GIR 6 - Has been used to classify the goods to subheading level - 732690- Other than elsewhere specified. 8 digit code 73269098- Other articles of iron and steel; Other than open-die forged, closed-die forged or sintered. 10 digit code 7326909890- Other than elsewhere specified. Also classified in accordance with: Note 3 to Section XV. Harmonized System Explanatory Notes (HSENs) to 7326.