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Information for ruling 600005567

This section is Advance Tariff Ruling

Start date
08 Feb 2023
Expiry date
07 Feb 2026
Description
This product is a washer that is made from a mild steel plate and is used in a pulley unit between the nut and the surface.
Keywords
  • WASHERS
  • OF STEEL
  • OF BASE METALS
  • OF METAL
Justification
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 – 7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel GIR 6 - has been used to classify the goods to subheading level – 731822 Other washers; Other than spring washers and other lock washers Ten digit code – 7318220098 Other than consigned from Malaysia Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Note (E) to heading 7318