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Information for ruling 600006691

This section is Advance Tariff Ruling

Start date
04 May 2023
Expiry date
03 May 2026
Description
12-inch cash box made of steel, with a steel handle. It comes with 2 keys and is packaged in shrink wrap with an insert card.
Keywords
  • CASH BOXES
  • OF STEEL
  • WITH KEY LOCK
  • KEYS
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 8303 - Armoured or reinforced safes, strongboxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal. GIR 5b - has been used to identify the type of packaging - shrink wrap. 8-digit code 83030090 - Cash or deed boxes and the like. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 8303.