Information for ruling 600006380
This section is Advance Tariff Ruling
- Start date
- 26 Apr 2023
- Expiry date
- 25 Apr 2026
- Commodity code
- 7323100000 (opens in new tab)
- Description
- Jumbo scrubbers/scourers, made from steel wool, designed for domestic use. Used for cleaning grease and burnt food off pans and other various kitchen items. Packaged in a plastic net bag of 6 with swing tag.
- Keywords
-
- OF STEEL WIRE
- SPONGES
- BALLS
- SCOURERS
- ARTICLES OF WIRE
- STEELS
- BASE METALS
- WIRES
- FOR DOMESTIC USE
- FOR CLEANING
- 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 (GIRS): GIR 1 has been used to classify this product by the terms of Heading 7323 - Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel GIR 5b has been used to identify the type of packaging - Packaged in a plastic net bag of 6 with swing tag. GIR 6 has been used to classify the goods to Subheading Level 732310 - Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like. Also classified in accordance with: Chapter Note 2 to Chapter 73 Section Note 3 to 7323 Harmonised System Explanatory Notes (HSEN)s to 7323