Information for ruling 600006147
This section is Advance Tariff Ruling
- Start date
- 27 Apr 2023
- Expiry date
- 26 Apr 2026
- Commodity code
- 7326909890 (opens in new tab)
- Description
- This product is a magazine of metal tags, the plastic clip holds up to 50 metal tags and in a group of 50 tags per one plastic clip. The metal tags are then lifted from the holster one by one and hammered into wooded barrels with a mallet. The metal tags are used for labelling purposes for the wooden barrels. The description of these are as follows name plate, sign plate etc. They are applied to wooden barrels as labels and indicators of content and age of the year. They are steel and colour coded with no text. These are for whiskey barrels so when they are stacked higher up on their racks for years and years and you can't read numbers or letters have faded, so it is used as a method and coloured tag and combinations of the colours tells them the year of filling the barrel and what the barrel and content is.
- Keywords
-
- NAILED
- COLOURS
- STAMPED
- OF METAL
- TAGS
- 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)) GIR 1 has been used to classify this product by the terms of heading 7326- Sign-plates, nameplates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 GIR 5 (b) has been used to identify normal packaging for transport - cardboard box GIR 6 has been used to classify to 732690 -other than elsewhere specified in this subheading 8 digit code 73269098- Other articles of iron or steel; other than elsewhere specified in this subheading 10 digit code 7326909890 -other than elsewhere specified in this subheading Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) (Exclusion) to heading 8310 Harmonised Standard Explanatory Notes (HSENs) to heading 7326