Information for ruling 600006094
This section is Advance Tariff Ruling
- Start date
- 15 Apr 2023
- Expiry date
- 14 Apr 2026
- Commodity code
- 7323990090 (opens in new tab)
- Description
- A household child safety gate 30 mm x 730 mm x 720 mm that is used for confining children or animals in the home. Its is made from 96% alloy steel and 4% plastic components This safety gate is suitable for children from 6-24 months, is white, has a weight of 4 kg, and there is no drilling required. The safety gate has 4 pressure points so can be attached to a door frame or at the bottom or top of the stairs. It can also be moved easily if the child is taken upstairs, and is packaged for retail sale.
- Keywords
-
- FOR DOMESTIC USE
- NOT PUT UP FOR RETAIL SALE
- FOR SAFETY
- OF PLASTIC
- OF METAL
- FOR CHILDREN
- OF STEEL
- 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 Interpretive Rules (GIR)s GIR 1 has been used to classify this product by the terms of heading 7323 - Table, kitchen or other household articles and parts thereof of iron or steel. GIR 5(b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level, 732399 - Other than of stainless steel 10 digit code 7323990090 - Other than ironing boards, including sleeve boards - Whether or not free standing, and legs, and tops and iron rests thereof. Also Classified in Accordance with:- Harmonised System Notes (HSEN) to 7323