Information for ruling 600005218
This section is Advance Tariff Ruling
- Start date
- 15 Feb 2023
- Expiry date
- 14 Feb 2026
- Commodity code
- 8716800000 (opens in new tab)
- Description
- A hand held propelled Janitor Cart, the cart is made from polypropylene and has two small wheels at the front and two larger wheels at the back. The cart has a three tiered levels for storage of trays that are supported by pillars, the lower level trays extends out and can be used for a bucket or just more storage. Handle is at the rear of the cart and has two clips on to hold a dust bin bag.
- Keywords
-
- FOR PUSHING
- OF POLYSTYRENE
- TRANSPORT EQUIPMENT
- WITH HANDLE
- TROLLEYS
- FOUR-WHEELED
- 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 8716: Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof GIR 6 Has been used to classify this product by the terms of heading 871680: Other vehicles Also classified in accordance with: Harmonised System Explanatory Notes to heading 8716