Information for ruling 600006440
This section is Advance Tariff Ruling
- Start date
- 07 May 2023
- Expiry date
- 06 May 2026
- Commodity code
- 7324900090 (opens in new tab)
- Description
- 5 piece metal strainers set that is made out of stainless steel. These metal strainers have been confirmed by the company for kitchen and bathroom use, and have been described as universal. Sealed in plastic blister packaging.
- Keywords
-
- OF BASE METALS
- SANITARY WARE
- PUT UP FOR RETAIL SALE
- OF METAL
- OF STAINLESS STEEL
- SINKS
- 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 7324 - Sanitary ware and parts thereof, of iron or steel GIR 3C - Has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the Tariff. GIR 5 (B) - Has been used to identify the type of packaging GIR 6 - Has been used to classify the goods to subheading level 7324 90 - Other, including parts; other than sinks and washbasins, of stainless steel; other than baths 10 digit code 73249000 90 - Other than sanitary ware (excluding parts thereof), for use in civil aircraft Also Classified in Accordance with: Note 3 to Section XV Harmonized System Explanatory Notes (HSENs) to Note Heading 7324 - third paragraph - sinks