Information for ruling 600006925
This section is Advance Tariff Ruling
- Start date
- 19 Jun 2023
- Expiry date
- 18 Jun 2026
- Commodity code
- 7324900090 (opens in new tab)
- Description
- 2 piece stainless steel sink strainers. These sink strainers are suitable for sinks, basins and baths, and they help to prevent clogged drains. The packing style is a blister card.
- Keywords
-
- OF BASE METALS
- PUT UP FOR RETAIL SALE
- OF METAL
- OF STAINLESS STEEL
- SINKS
- FOR SANITARY WARE
- 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 7324 - Sanitary ware and parts thereof, of iron or steel GIR 3C - Has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the Tariff. GIR 5 (B) - Has been used to identify the type of packaging GIR 6 - Has been used to classify the goods to subheading level 7324 90 - Other, including parts; other than sinks and washbasins, of stainless steel; other than baths 10 digit code 73249000 90 - Other than sanitary ware (excluding parts thereof), for use in civil aircraft Also Classified in Accordance with: Note 3 to Section XV Harmonized System Explanatory Notes (HSENs) to Note Heading 7324 - third paragraph - sinks