Information for ruling 600003481
This section is Advance Tariff Ruling
- Start date
- 19 May 2022
- Expiry date
- 18 May 2025
- Commodity code
- 7326909890 (opens in new tab)
- Description
- Pet Tin The tin is machine made from 100% galvanised steel. A scoop comes inside the tin, made from 100% galvanised steel. The tin comes in 2 sizes and 3 designs. The large size is 24cm (width) x 27.5 (height) x 20cm (depth) - 19 litre capacity and the small size is 7.5cm (width) x 23cm (height) x 15.4cm (depth)- 9 litre capacity. The tin is used to store pet food or treats. The tin is packaged in boxes of 4, out of cartons of cardboard and padded out with bubble wrap and polystyrene.
- Keywords
- OF STEEL FOR DOGS TIN CONTAINERS FOR CATS GALVANIZED
- 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)). GIR 1 has been used to classify this product by the terms of heading 7326: Other articles of iron or steel GIR 5(b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 732690: Other than forged or stamped, but not further worked or articles of iron or steel wire 8 Digit code 73269098: Other articles of iron or steel; Other than open-die forged, closed-die forged or sintered 10 Digit code 7326909890: Other than elsewhere specified Also classified in accordance with: Section Note 3 to Section XV Harmonised System Explanatory Note (HSENs) (3) to heading 73.26