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Information for ruling 600006379

This section is Advance Tariff Ruling

Start date
26 May 2023
Expiry date
25 May 2026
Description
A Silver walking stick made from aluminium alloy and polypropylene. The handle is made of black polypropylene plastic and the body of the walking stick is made of aluminium alloy with a black plastic cap on the end. The walking stick has a polyester wrist strap below the handle. The wrist strap is made from 100% polyester and secured to the walking stick by a small keyring connected to an elasticated part which is attached to the walking stick. The walking stick is extendable. The walking stick has hanging tag attached. The walking stick is not handmade.
Keywords
  • OF BASE METALS
  • OF POLYPROPYLENE
  • OF ALUMINIUM
  • OF PLASTIC
  • OF ALUMINIUM ALLOY
  • WALKING STICKS
Justification
Classification has been determined in accordance with: 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 the product by the terms of heading 6602 - Walking sticks, seat-sticks, whips, riding-crops and the like 10-digit level 6602000090 – Other than hand-made Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 66 Harmonised System Explanatory Notes (HSEN)s to Heading 6602