Information for ruling 600005428
This section is Advance Tariff Ruling
- Start date
- 01 Feb 2023
- Expiry date
- 31 Jan 2026
- Commodity code
- 8716800000 (opens in new tab)
- Description
- The product is a grey/light blue enclosed trolley system, with a separate waste bag that is suitable for wet mopping. It includes a lockable storage area and two 22 litre mop buckets. It is made from Acrylonitrile Butadiene Styrene, Aluminium, Nylon, Polyester, Polyoxymethylene, Polypropylene and Stainless Steel. It is individually not packaged, only the kit of boxes are packaged in a cardboard box.
- Keywords
-
- OF NYLON
- HANDCARTS
- WITH HANDLE
- TROLLEYS
- OF STAINLESS STEEL
- LOCKABLE
- OF POLYESTER
- OF POLYPROPYLENE
- ALUMINIUM
- Justification
- 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 5(b) has been used to identify the type of packaging – Kit of boxes packaged in a cardboard box. GIR 6 has been used to classify the goods to subheading level 871680 - Other vehicles. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 8716 Harmonised System Explanatory Notes (HSENs) note (B) (4) to heading 8716