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Information for ruling 600005495

This section is Advance Tariff Ruling

Start date
16 Jan 2023
Expiry date
15 Jan 2026
Description
A hand propelled stainless steel four wheeled trolley for specialist environmental cleaning. It has four small and two large stainless steel containers with lids. And is suitable for pre-impregnated flat mopping. It is packaged in a cardboard box and sold to retail and janitorial markets.
Keywords
  • FOR CLEANING
  • WHEELS
  • 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 by the terms of heading 8716 - trailers and semi-trailers; other vehicles, not mechanically propelled; parts therof; GIR 5B has been used to identify the type of packaging GIR 6 has been used to classify the goods to sub heading level 871680 - other vehicles Also classified in accordance with:- Harmonized System Explanatory Notes (HSEN'S) 8716.80 - Other vehicles