Information for ruling 600011453
This section is Advance Tariff Ruling
- Start date
- 09 Oct 2024
- Expiry date
- 08 Oct 2027
- Commodity code
- 6702100000 (opens in new tab)
- Description
- Foliage Stem A mix of natural and plastic artificial foliage / greenery, artificial fruit, artificial berries and natural cones, and clustered together being fixed to a single stem. The stem is then be used to stab into other materials as a component of a bigger decoration. Used to decorate wreaths, Christmas trees and other decorations.
- Keywords
-
- ARTIFICIAL FRUIT
- ARTIFICIAL BERRIES
- NATURAL CONES
- FOR WINTER
- FOR DECORATION
- FOLIAGE STEM
- OF PLASTICS
- 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 6702 - Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit GIR 6 has been used to classify the goods to subheading level 670210 – Of plastics Also classified in accordance with: Chapter 95 Additional Notes 1 and 2 Harmonised System Explanatory Notes (HSENs) to 9505 refers Harmonised System Explanatory Notes (HSENs) to 6702 refers