Information for ruling 600007224
This section is Advance Tariff Ruling
- Start date
- 08 Jun 2023
- Expiry date
- 07 Jun 2026
- Commodity code
- 7323990090 (opens in new tab)
- Description
- A 3 tier clothes airer that is made from powder-coated steel, and is for durability and lasting use. This clothes airer is for drying your washing whatever the weather, and folds flat after use to store away. The clothes airer stands on the floor, and its size when it open is approximately height 143 cm, width 63 cm, with a depth 42 cm. The packing style is shrink with colour paper label.
- Keywords
-
- OF BASE METALS
- CLOTHES-DRYERS
- PUT UP FOR RETAIL SALE
- OF METAL
- FOR WASHING
- OF STEEL
- FOR DRYING
- 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 Interpretive Rules (GIR)s GIR 1 has been used to classify this product by the terms of heading 7323 - Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel GIR 5 (b) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 732399 - Other than iron or steel wool; pot scourers and souring or polishing pads, gloves and the like; Other than cast iron, not enamelled, other than cast iron, enamelled; Other than of stainless steel; Other than of iron (other than cast iron) or steel, enamelled 10 Digit code 7323990090 - Other than ironing boards, including sleeve boards, whether or not free standing, and legs, and tops and iron rests thereof Also Classified in Accordance with:- Note 3 to Section XV Harmonized System Explanatory Note (HSENs) (3) to Heading 7323