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Information for ruling 600006368

This section is Advance Tariff Ruling

Start date
08 Jun 2023
Expiry date
07 Jun 2026
Description
Galvanised wire. The wire is solid (not stranded) and coated with zinc making it silver in appearance. The wire is 1.22mm in thickness with a carbon content of less than 0.25% by weight. The iron wire is presented in a coil/loop and held together by two metal ties. Has a variety of uses for example fastening plants and shrubs. Presented in 20ml lengths attached to a sleeve card. Sold in large quantities for wholesale retail.
Keywords
  • ZINC
  • GALVANIZED
  • OF IRON WIRE
  • CONTAINING CARBON
  • GALVANIZED IRON
  • WIRES
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 7217 - Wire of iron or non-alloy steel. GIR 5 (b) has been used to identify the type of packaging - sleeve card. GIR 6 has been used to classify the goods to subheading level 721720 - Plated or coated with zinc. 8 Digit Code 72172030 - Containing by weight less than 0.25% of carbon, with a maximum cross-sectional dimension of 0.8 mm or more Also classified in accordance with: Section note 3 to Section XV Chapter Notes 1(o) to Chapter 72 Harmonized system explanatory notes (HSEN’s) General Notes to Heading 7217