Information for ruling 600006268
This section is Advance Tariff Ruling
- Start date
- 06 Apr 2023
- Expiry date
- 05 Apr 2026
- Commodity code
- 8302500000 (opens in new tab)
- Description
- A stainless-steel extendable towel rack. It is to be hooked over a cabinet door and is used to hang items such as towels on the rail. It is packaged on a cardboard tie card.
- Keywords
-
- TOWEL HOOKS
- OF STAINLESS STEEL
- FOR HANGING UP
- OF BASE METALS
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 8302 - Base-metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base-metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal. GIR 5b - has been used to identify the type of packaging - a cardboard tie card. GIR 6 - has been used to classify the goods to subheading level 830250 - Hat-racks, hat-pegs, brackets and similar fixtures. Also classified in accordance with: Section XV - Note 3. Harmonized System Explanatory Notes (HSEN) to heading 8302 - Note (G).