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Information for ruling 600005486

This section is Advance Tariff Ruling

Start date
01 Feb 2023
Expiry date
31 Jan 2026
Description
Trolley suitable for wet mopping with 8cm castors and a centre bar to attach a geared press wringer. The product includes the following containers: • 2x5 Litre bucket • 1x25 Litre bucket It is made of Chrome. It is packaged in a cardboard box.
Keywords
  • OF METAL
  • HANDCARTS
  • OF PLASTIC
  • WITH WHEELS
  • TROLLEYS
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