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Information for ruling 600005885

This section is Advance Tariff Ruling

Start date
15 Feb 2023
Expiry date
14 Feb 2026
Description
A hand propelled house-keeping trolley, made of stainless steel and aluminium, with a roller shutter door, adjustable shelves and a lockable drawer. It has 4 small wheels. It is bought to be sold to retail and janitorial markets. The size is 94cm x 55cm x 130 cm. weighs 56.3kg. it is packaged in a cardboard box.
Keywords
  • FOR CLEANING
  • ALUMINIUM
  • FOR PUSHING
  • WHEELS
  • WITH HANDLE
  • TROLLEYS
  • OF STAINLESS STEEL
  • SHELVES
  • DOORS
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 by the terms of heading 8716 - trailers and semi-trailers; other vehicles, not mechanically propelled; parts therof; GIR 5B has been used to identify the type of packaging GIR 6 has been used to classify the goods to sub heading level 871680 - other vehicles Also classified in accordance with:- Harmonized System Explanatory Notes (HSEN'S) 8716.80 - Other vehicles