Information for ruling 600005547
This section is Advance Tariff Ruling
- Start date
- 01 Mar 2023
- Expiry date
- 28 Feb 2026
- Commodity code
- 7326909890 (opens in new tab)
- Description
- Product: Broom handle The product is a handle with a grip and tuff ring that is to be attached to a broom by the customer. The product is used for sweeping floors. The broom handle comes as just a handle, tuff ring and grip and is to be combined with a broom by the customer. The grip and tuff ring are made from polypropylene, the pole end/thread is made from nylon and the main body of the pole is made from a seamless welded steel tube with a 23mm out diameter x 0.23mm wall thickness. The pole is coated in a black plastic sleeve. Dimensions: 830 mm L x 24 mm W x 24 mm H
- Keywords
-
- OF BASE METALS
- OF POLYPROPYLENE
- OF STAINLESS STEEL
- FOR FLOORS
- CLEANING EQUIPMENT
- HANDLES
- 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-7326 - Other articles of iron or steel GIR 3B Has been used as the welded steel is considered to be the essential character. GIR 6 - has been used to classify the goods to subheading level - 732690- Other than elsewhere specified. 8 digit code - 73269098- Other articles of iron and steel; Other than open-die forged, closed-die forged or sintered. 10 digit code -7326909890- Other than elsewhere specified. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to 7326