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Information for ruling 600007035

This section is Advance Tariff Ruling

Start date
05 Jun 2023
Expiry date
04 Jun 2026
Description
Watch window display stand that contains 3 different sized stands. They are made from steel. They are supplied with screen-printed logo and bumper feet Individually bagged and labelled. The stand can be be placed on a counter top or in a glass cabinet. The product is packaged in a cardboard box.
Keywords
  • OF STEEL
  • STANDS
  • SHOP FURNITURE
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 7326: Other articles of iron or steel 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 732690: Other than forged or stamped, but not further worked or articles of iron or steel wire 8 Digit code 73269098: Other articles of iron or steel; Other than open-die forged, closed-die forged or sintered 10 Digit code 7326909890: Other than elsewhere specified Also classified in accordance with: Section Note 3 to Section XV Harmonised System Explanatory Notes to heading 7326