Information for ruling 600011455
This section is Advance Tariff Ruling
- Start date
- 07 Oct 2024
- Expiry date
- 06 Oct 2027
- Commodity code
- 6702100000 (opens in new tab)
- Description
- Wreath Made with a mix of natural cones, artificial foliage, artificial berries and plastic baubles glued to a polystyrene ring to make a wreath. It is individually packed with a cardboard protection and a multiple of them packed into a carboard case.
- Keywords
-
- FOR DECORATION
- OF PLASTIC
- ARTIFICIAL FOLIAGE
- WREATHS
- BERRIES
- CONES
- GLUED
- FOR WINTER
- 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 3b has been used as the artificial foliage is considered to be the essential character. GIR 5b has been used to identify the type of packaging - individually packed with a cardboard protection and a multiple of them packed into a carboard case. 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