Information for ruling 600006932
This section is Advance Tariff Ruling
- Start date
- 30 Jun 2023
- Expiry date
- 29 Jun 2026
- Commodity code
- 8302420090 (opens in new tab)
- Description
- 2.5 inch corner irons made out of galvanized iron. These are flat L-shaped corner irons that are used when connecting woods for furniture such as beds, wardrobes etc. They are also used to fix and and attach broken parts. These corner irons have screws included. The approximate weight of this product is 0.09 kg. The packing style is a blister card.
- Keywords
-
- MOUNTINGS, METAL
- FOR FURNITURE
- FITTINGS
- PUT UP FOR RETAIL SALE
- OF METAL
- OF IRON
- 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 8302 - Base-metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base-metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 830242 - Other mountings, fittings and similar articles; other than suitable for buildings, suitable for furniture 10 Digit code 8302420090 – Other than for use in civil aircraft Also classified in accordance with :- Note 2 to chapter 83 Harmonised Standard Explanatory Notes (HSENs) to heading 8302 (E) (2)