Skip to main content
Back

Information for ruling 600005538

This section is Advance Tariff Ruling

Start date
19 Jan 2023
Expiry date
18 Jan 2026
Description
The Bespoke motion trolley has a double door option. It has a plastic frame with plastic lateral side which are a light blue colour. It includes 2 internal drawers and buckets KUBI 6L. One of the cabinets has a plastic lid so documents can be stored in there. The trolley is made from aluminium, nylon, polypropylene and stainless steel. It is packaged in a cardboard box.
Keywords
  • OF POLYPROPYLENE
  • OF ALUMINIUM
  • TROLLEYS
  • OF STAINLESS STEEL
  • HANDCARTS
  • OF PLASTIC
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 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 – 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 to heading 8716