Information for ruling 600006767
This section is Advance Tariff Ruling
- Start date
- 13 Jun 2023
- Expiry date
- 12 Jun 2026
- Commodity code
- 7323920000 (opens in new tab)
- Description
- This product is 2 tier radiator airers, they are made of enamelled cast iron and polypropylene and come in a pack of 3. Packaged together by an insert card.
- Keywords
-
- HOUSEHOLD ITEMS
- OF POLYPROPYLENE
- OF CAST IRON
- CLOTHES-DRYERS
- CLOTHES HANGERS
- 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 (GIR)s: GIR 1 has been used to classify this product in 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 packaging GIR 6 has been used to classify the goods to subheading level 732392 - Of cast iron, enamelled Also classified in accordance with: Note 1 to Chapter 73 Note 3 to Section XV Harmonised System Explanatory Notes (HSENs) Note 3 to heading 7323