Information for ruling 600003681
This section is Advance Tariff Ruling
- Start date
- 19 May 2022
- Expiry date
- 18 May 2025
- Commodity code
- 7323930090 (opens in new tab)
- Description
- The item is a stainless steel tablecloth clip, intended to secure the tablecloth to the table. It consists of a L shaped band attached to a U shaped bracket with a rivet. Packaged in a blister card and sold in a set of four.
- Keywords
- KITCHENWARE AND TABLEWARE TABLEWARE OF STAINLESS STEEL CLIPS
- 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 7323 Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel GIR 5B - has been used to identify the type of packaging as a blister card GIR 6 - - has been used to classify the goods to subheading level 732393 Other than Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like; Of Stainless Steel 10 DIGIT CODE - 7323930090 - Other than Ironing boards, including sleeve boards, whether or not free standing, and legs, tops and iron rests thereof Also classified in accordance with: General Notes First Paragraph to Chapter 82 Harmonised System Explanatory Note A (2) to Subheading 73.23 General Notes Paragraph 5 to Chapter 82