Information for ruling 600006332
This section is Advance Tariff Ruling
- Start date
- 27 Apr 2023
- Expiry date
- 26 Apr 2026
- Commodity code
- 7326909890 (opens in new tab)
- Description
- 9-inch tent pegs which are made of iron. There are 6 pegs in a pack and are packaged in a Polyethylene bag with a header card.
- Keywords
-
- TENT PEGS, CAMPING EQUIPMENT
- TENT PEGS
- OF IRON
- 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 7326 - Other articles of iron or steel. GIR 5b - has been used to identify the type of packaging - packaged in a polyethylene bag with a header card. GIR 6 - has been used to classify the goods to subheading level 732690 - Other than elsewhere specified within this subheading. 8-digit code 73269098 - Other articles of iron or steel, Other than elsewhere specified. 10-digit code 7326909890 - Other than elsewhere specified within this heading. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 7326 - Note (1).