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Information for ruling 600007428

This section is Advance Tariff Ruling

Start date
06 Jun 2023
Expiry date
05 Jun 2026
Description
67pc Picture hanging kit Ideal to use when framing pictures This set is used when hanging pictures, frames, canvases and more. Contents: 12pc hooks, 4pc x 4mm hanging teeth, 1.8m wire core, 10pc x 16mm eye hooks and 40pc x 5mm nails Material: Brass plated fixings Made of: GALVANIZED IRON Packing Style: SHRINK+COLOUR STICKER
Keywords
  • WALL HANGINGS
  • FOR PICTURES
  • OF METAL
  • FOR HANGING UP
  • HOOKS
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 - For Other articles of iron or steel GIR 5 (b) has been used to identify the type of packaging. GIR 6 - Has been used to classify this product by the terms of heading 7326 90 - For other than, articles of iron or steel wire 8 Digit Code - 732690 98 - For other than elsewhere specified in this sub-heading 10 Digit Code -73269098 90 - For other than elsewhere specified in this commodity code Also Classified in Accordance with: Note 3 to Section XV Harmonised System Explanatory Notes (HSENs) to Heading 73.26