Information for ruling 600007289
This section is Advance Tariff Ruling
- Start date
- 15 Jun 2023
- Expiry date
- 14 Jun 2026
- Commodity code
- 7324900090 (opens in new tab)
- Description
- This product is a 2pc sink strainer set. The strainers are made of stainless steel and are for universal use. The product is packaged in a blister card.
- Keywords
-
- OF BASE METALS
- OF STAINLESS STEEL
- SANITARY WARE
- PUT UP FOR RETAIL SALE
- Justification
- 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 7324 - Sanitary ware and parts thereof, of iron or steel GIR 3C - Has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the Tariff. GIR 5b has been used to identify the type of packaging GIR 6 - Has been used to classify the goods to subheading level 732490 - Other, including parts; other than sinks and washbasins, of stainless steel; Baths Ten digit code 7324900090 – Other than sanitary ware (excluding parts thereof); Other than for use in civil aircraft Also classified in accordance with: Note 3 to Section XV Harmonised System Explanatory Notes (HSENs) to heading 7324