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Information for ruling 600005882

This section is Advance Tariff Ruling

Start date
28 Mar 2023
Expiry date
27 Mar 2026
Description
The product is a silver washer used for assembling a scrubber dryer made from stainless steel. 4 items packed in a plastic bag. Bought to be sold to retail and janitorial markets.
Keywords
  • OF STAINLESS STEEL
  • WASHERS
  • OF BASE METALS
  • OF STEEL
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 5B Has been used to identify to types of packaging - 4 items packed in a plastic bag. Bought to be sold to retail and janitorial markets. 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 - 7318220091 - Other than for use in certain types of aircraft: Of stainless steel. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) (E) to heading 7318 Note 2a to section XV Note 3 to section XV