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Information for ruling 600007394

This section is Advance Tariff Ruling

Start date
28 Jun 2023
Expiry date
27 Jun 2026
Description
A Scorpion fixing kit for point detectors. The kit consists of fixing brackets, screws, nuts, and washers made from mild steel. This fixing kit is packaged in a plastic bag and boxed to sell as a fixing kit. The components are used to fix scorpion head units, that are in place close to the detector.
Keywords
  • NUTS, METAL
  • BRACKETS
  • WASHERS
  • SCREWS
  • FOR FIXING
  • GOODS PUT UP IN SETS
  • OF STEEL
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)). GIR 1 - Has been used to classify this product by the terms of heading 8302 - Base-metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base-metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal GIR 3b - Has been used as the essential character - The steel Bracket GIR 5b - Has been used to identify the type of packaging - Packaged in a plastic bag and boxed to sell as a fixing kit GIR 6 - Has been used to classify this product by the terms of heading 8302 49 - Other mountings, fittings and similar articles; Other than suitable for buildings; Other than suitable for furniture Also Classified in Accordance with: Note 3 to Section XV Note 2 (A & C) to Section XV Note 1 (G) to Section XVI Harmonized System Explanatory Note (HSENs) to Heading 8302 - Section XVI General, (I) General content of the section, the main exclusions: (B)