Information for ruling 600012778
This section is Advance Tariff Ruling
- Start date
- 08 Apr 2025
- Expiry date
- 07 Apr 2028
- Commodity code
- 7326909890 (opens in new tab)
- Description
- The product is a Christmas tree stand and water container. The unit comprises a water container of a capacity of between 3.75 and 7 litres and threaded metal clamping screws that tighten up against the base of the tree. Diameter of the unit is between 40-50cm. Intended use is to support trees with a trunk diameter of between 5½ and 6 inches and a height of between 7-10 feet
- Keywords
-
- OF STEEL
- CHRISTMAS ARTICLES
- OF POLYPROPYLENE
- OF PLASTIC
- STANDS
- 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 7326 - Other articles of iron or steel GIR 3(b) has been used as the metal clamps that hold tree is considered to be the essential character. GIR 6 has been used to classify the goods to sub-heading 7326 90 – Other than forged or stamped; other than articles of steel wire Code to 8 digits - 7326 9098 – Other than elsewhere specified in this subheading Code to 10 digits - 7326 9098 90 – Other than elsewhere specified