Information for ruling 600007468
This section is Advance Tariff Ruling
- Start date
- 06 Jul 2023
- Expiry date
- 05 Jul 2026
- Commodity code
- 7217902000 (opens in new tab)
- Description
- 2pc Frog plant ties. Support and grow plants with these decorative frog ties. 2 Pack Frog design Can be attached to vines or branches Made of: IRON + PVC 'no carbon' Packing Style: TIE CARD
- Keywords
-
- COVERED
- OF BASE METALS
- OF IRON WIRE
- WIRES
- OF IRON
- FOR FIXING
- OF PLASTIC
- 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 – 7217 - Wire of iron or non-alloy steel GIR 3(b) - has been used as the Iron wire is considered to be the essential character. GIR 5(b) - has been used to identify the type of packaging GIR 6 - has been used to classify the goods to subheading level – 721790 - Other than plated or coated with other base metals. 8 Digit code – 72179020 – Other - Containing by weight less than 0.25% of carbon Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 7217 Harmonised System Explanatory Notes (HSENs) to Heading 7326