Information for ruling 600011543
This section is Advance Tariff Ruling
- Start date
- 29 Oct 2024
- Expiry date
- 28 Oct 2027
- Commodity code
- 83062900 (opens in new tab)
- Description
- Model kit of parts resembling a 1740 flintlock pistol used by model engineers, enthusiasts and collectors. It is supplied in a model kit format which would take the builder of the product approximately 80 to 100 hours of workshop time. The items are made of mild steel and are manufactured in mainland UK by means of the metal (steel) casting process. The product is unable to receive or discharge ammunitions of any kind due to the way it is made and there is no connection between the exterior and the interior of the barrel section. The product is intended as an ornament for display. It is packaged in a cardboard box with each individual component individually segregated from the next, the main presentation box is then also packed inside a corrugated cardboard sleeve for protection.
- Keywords
-
- OF PLASTIC
- OF STEEL
- UNASSEMBLED
- RECREATIONAL MODELS
- ORNAMENTAL ARTICLES
- OF WOOD
- OF BASE METALS
- 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 4 - has been used as the goods are most akin to being an ornament and has no other purpose once it has been assembled GIR 5 (b) - has been used to identify the type of packaging. Cardboard box with each individual component individually segregated from the next, the main presentation box is then also packed inside a corrugated cardboard sleeve for protection GIR 6 has been used to classify this product to subheading level 830629 - Statuettes and other ornaments; Other than plated with precious metal Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 8306 and Note 3 to Section XV