Information for ruling 600006649
This section is Advance Tariff Ruling
- Start date
- 26 May 2023
- Expiry date
- 25 May 2026
- Commodity code
- 6602000090 (opens in new tab)
- Description
- A 4-part foldable silver walking stick made of aluminium alloy. The handle is made of black plastic and the body of the walking stick is made of aluminium alloy with a black plastic cap on the end. The walking stick can be collapsed and folded for easier storage. 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 connected by a polyester and latex thread running through the length of the walking stick. Packaged in a polyethylene bag with a cardboard tag at the top. The walking stick is not hand-made.
- Keywords
-
- WALKING STICKS
- OF ALUMINIUM ALLOY
- FOLDABLE
- OF BASE METALS
- 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 GIR 5 (B) has been used to identify the type of packaging 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