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Information for ruling 600005430

This section is Advance Tariff Ruling

Start date
01 Feb 2023
Expiry date
31 Jan 2026
Description
Compact mopping trolley suitable for wet mopping. It is made from stainless steel with lockable castors and the following containers included: • 1x120 Litre Waste Bag • 2x1 Litre Lidded Buckets • 2x15 Litre Mop Buckets It is made from stainless steel and polyproylene. It is packaged in a cardboard box.
Keywords
  • OF POLYPROPYLENE
  • HANDCARTS
  • OF METAL
  • TROLLEYS
  • OF STAINLESS STEEL
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 the product to heading 8716 - Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof GIR 5(b) has been used to determine the packaging. GIR 6 has been used to classify the product to subheading level 871680 - Other vehicles than specified elsewhere specified in this heading. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) note to heading 8716