Information for ruling 600007059
This section is Advance Tariff Ruling
- Start date
- 14 Jun 2023
- Expiry date
- 13 Jun 2026
- Commodity code
- 7326909890 (opens in new tab)
- Description
- Double Clothes Rail Hanging Rack made for storing garments, shoes, bags etc. It is made from 90% steel pipe with chromium plating to enhance protection against rust & corrosion and 10% plastic. The garment hanging rail is designed with integrated circular tubing and stoppers on each side to prevent the clothes from falling and rack bottom design shelves for storing shoes and bags or other small items. It is easy to assemble and is waterproof so can be cleaned with a damp cloth. The product is portable and can be used for laundry room, bedroom, outdoor drying or student dormitory.
- Keywords
-
- FOR STORAGE OF GOODS
- FOR SHOES
- FOR HANGING UP
- SHELVES
- OF METAL
- CLOTHES HANGERS
- RAILS
- RACKS
- 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) 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 7326 - Other articles of iron or steel. 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 than elsewhere specified in this subheading. 10 Digit code 7326909890 – Other than elsewhere specified. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 7326 and Note 3 to Section XV