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Information for ruling 600006680

This section is Advance Tariff Ruling

Start date
23 May 2023
Expiry date
22 May 2026
Description
A picture hanging kit This set is used when hanging pictures, frames, canvases and more. 1xpicture hanging roll, 2x double hanging hooks, 6x single hanging hooks, 4x screw eyes, 1x set of nails. ( all made of iron). 14 Pack Hangers and screws included Packing Style: BLISTER CARD
Keywords
  • WALL HANGINGS
  • OF METAL
  • FOR HANGING UP
  • HOOKS
  • PICTURES
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)). GIR 1- Has been used to classify this product by the terms of heading 7326 - For Other articles of iron or steel GIR 5 (b) has been used to identify the type of packaging. GIR 6 - Has been used to classify this product by the terms of heading 7326 90 - For other than, articles of iron or steel wire 8 Digit Code - 732690 98 - For other than elsewhere specified in this sub-heading 10 Digit Code -73269098 90 - For other than elsewhere specified in this commodity code Also Classified in Accordance with: Note 3 to Section XV Harmonised System Explanatory Notes (HSENs) to Heading 73.26