Information for ruling 600006318
This section is Advance Tariff Ruling
- Start date
- 10 May 2023
- Expiry date
- 09 May 2026
- Commodity code
- 8302500000 (opens in new tab)
- Description
- A 12-inch hanging basket bracket, which is made from iron. It has a weather resistant powder coated finish to protect from rust when it is hung outside. It's intention is to hang garden baskets from the hooks on the end of the bracket. Alternatively, it can be used to hold up shelving purposes. It has a product information tag attached.
- Keywords
-
- BRACKETS
- OF IRON
- FOR HANGING UP
- FOR BASKETS
- 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 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: Harmonized System Explanatory Notes (HSEN) to heading 8302 - Note (G).