Information for ruling 600011322
This section is Advance Tariff Ruling
- Start date
- 11 Nov 2024
- Expiry date
- 10 Nov 2027
- Commodity code
- 8306290000 (opens in new tab)
- Description
- The product is a decorative ornament of a person in a sitting position to be used around the home. Material is made from aluminium casting as the base metal. It then goes through a process of electroplating to give a finish look of gold, but not plated with gold. The ornament is to be placed on shelving or table tops. Packaged in a brown carton.
- Keywords
-
- PUT UP FOR RETAIL SALE
- FOR INDOOR USE
- DECORATIVE
- ALUMINIUM
- REPRESENTING A HUMAN BEING
- 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 subheading level 830629 - Statuettes and other ornaments; other than plated with precious metal. Also classified in accordance with : Note 3 to section XV Harmonised System Explanatory Notes (HSENs) heading 8306