Skip to main content
Back

Information for ruling 600005714

This section is Advance Tariff Ruling

Start date
21 Mar 2023
Expiry date
20 Mar 2026
Description
This product is a side plate made from stainless steel that is used as part of a scrubber dryer machine. Measurements: 94mm x 48mm x 5mm (L x W x H) and weighs 11 grams. The product is packed in a plastic bag and is bought to be sold to retail and janitorial markets.
Keywords
  • PUT UP FOR RETAIL SALE
  • OF METAL
  • OF STAINLESS STEEL
  • PARTS
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 to heading 8479 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter GIR 5b has been used to identify the packaging GIR 6 has been used to classify the goods to subheading level 847990 - Parts Eight digit code 84799070 - Other than of cast iron and steel Ten digit code 8479907099 - Other than for use in civil aircraft; other than elsewhere specified within this heading Also classified in accordance with: Note 2b to Section XVI Harmonised System Explanatory Notes (HSENs) heading 8479 to Parts