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Information for ruling 600006939

This section is Advance Tariff Ruling

Start date
22 Jun 2023
Expiry date
21 Jun 2026
Description
The product is for 3" mending plates made of galvanized iron. Ideal to use when repairing household items such as tables, cabinets etc. Packaged in a blister card.
Keywords
  • FOR FURNITURE
  • GALVANIZED IRON
  • BASE METALS
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 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 5B Has been used to identify the type of packaging - Packaged in a blister card. GIR 6 has been used to classify the goods to subheading level 830242 - Other mountings, fittings and similar articles; Other, suitable for furniture. Ten Digit Code - 8302420090 - Other than for use in civil aircraft Classified in accordance with: Harmonised System Explanatory Notes (HSENs) (E) (2) to 8302 Note 3 to section XV