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Information for ruling 600006324

This section is Advance Tariff Ruling

Start date
14 Apr 2023
Expiry date
13 Apr 2026
Description
14" Hanging Basket Chain used for hanging baskets with a diameter of up to 14 inches. The chain is made of hook-type iron links which are not stud-link or welded. The product is packaged in a PE (polyethylene) bag with a header.
Keywords
  • FOR HANGING UP
  • CHAIN
  • OF IRON
  • FOR BASKETS
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 this product by the terms of heading 7315 - Chain and parts thereof, of iron or steel GIR 5 (B) has been used to identify the type of packaging used - PE (polyethylene) bag with a header GIR 6 has been used to classify the goods to subheading level 731589 - Other chain; Other than stud-link & Other, welded link. Also classified in accordance with: Harmonised System Explanatory Note (HSENs) to heading 7315