Information for ruling 600006923
This section is Advance Tariff Ruling
- Start date
- 27 Jun 2023
- Expiry date
- 26 Jun 2026
- Commodity code
- 7217902000 (opens in new tab)
- Description
- A thin iron wire 15cm (6 inches) long used for to tie up items in the garden. The iron wire contains not carbon. The product is ideal for training or fixing trees, shrubs and plants in place. The wire is coated with plastic and packaged in a polybag with a headed card. The essential nature of this product is the iron wire that has the tensile strength to tie items together.
- Keywords
-
- COVERED
- OF BASE METALS
- OF IRON WIRE
- WIRES
- OF IRON
- FOR FIXING
- OF PLASTIC
- 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 by the terms of heading – 7217 - Wire of iron or non-alloy steel GIR 3B - has been used as the Iron wire is considered to be the essential character. GIR 5 (b) - has been used to identify the type of packaging – Polybag with head card GIR 6 - has been used to classify the goods to subheading level – 721790 - Other than plated or coated with other base metals. 8 Digit code – 72179020 – Other - Containing by weight less than 0.25% of carbon Also classified in accordance with: Harmonised system explanatory notes (HSENs) to 7217 Harmonised system explanatory notes (HSENs) to 7326