Information for ruling 600005498
This section is Advance Tariff Ruling
- Start date
- 27 Jan 2023
- Expiry date
- 26 Jan 2026
- Commodity code
- 8716800000 (opens in new tab)
- Description
- A hand propelled house-keeping trolley, made of stainless steel and aluminum, with a roller shutter door, 2 side storage bags adjustable and 2 lockable drawers. Also includes a storage tray , a carry caddy and an 18-litre bucket with a sealable lid. It has 4 small wheels. It is bought to be sold to retail and janitorial markets. The size is 172cm x 55cm x 130 cm. weighs 1 kg. It is packaged in a cardboard box.
- Keywords
-
- ALUMINIUM
- FOR PUSHING
- BUCKETS
- TROLLEYS
- OF STAINLESS STEEL
- WITH STORAGE BAG
- 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 8-digit code 87168000 for other vehicles, not mechanically propelled Also classified in accordance with: - Harmonized System Explanatory Notes (HSEN'S) 8716.80 Harmonised System Explanatory Notes (HSENs) note B to heading 8716