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Information for ruling 600006951

This section is Advance Tariff Ruling

Start date
07 Jun 2023
Expiry date
06 Jun 2026
Description
Pack of 10 space saver clothes hangers made from polypropylene. Each one has hooks at both end to attach to the wardrobe pole. Each hanger has 5 holes enabling coat hangers to be attached, you can then remove one of the hooks from the pole to create a vertical hanger. The individual space saver clothes hangers measure 39cm in length and are black in colour. They are packaged within a cardboard box for retail sale.
Keywords
  • OF PLASTIC
  • OF POLYPROPYLENE
  • PUT UP FOR RETAIL SALE
  • 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 by the terms of heading 3924: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. GIR 5 (b) - Has been used to identify the type of packaging: cardboard box. GIR 6 - Has been used to classify the goods to subheading level 392490: Other than tableware and kitchenware. 10 DIGIT CODE 3924900090: Other than ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof. Also classified in accordance with: Chapter 39 note 1 World Customs Organization Opinions to subheading 392490