Information for ruling 600011318
This section is Advance Tariff Ruling
- Start date
- 30 Sep 2024
- Expiry date
- 29 Sep 2027
- Commodity code
- 8306290000 (opens in new tab)
- Description
- The product is a decorative ornamental vase, that is handmade. The material is aluminium casting as the base metal. The vases have different finishes which is applied by powder coat and lacquer to form colours of terracotta, white and grey. There is an opening at the top to hold flowers, with a handle on the side. Packaged in a plain brown carton.
- Keywords
-
- LACQUERED
- VASES
- FOR INDOOR USE
- DECORATIVE
- ALUMINIUM
- PUT UP FOR RETAIL SALE
- WITH HANDLE
- 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 8306 - Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal. GIR 5 (b) has been used to identify packaging as brown carton. GIR 6 has been used to classify the goods to sub-heading 830629 - Statuettes and other ornaments; other than plated with precious metal. Also classified in accordance with :- Note 3 to section XV Harmonised Standard Explanatory Notes (HSENs) heading 8306 Part (B)(1)