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Information for ruling 600007476

This section is Advance Tariff Ruling

Start date
03 Jul 2023
Expiry date
02 Jul 2026
Description
Stainless steel straw These are great to have for everyday use and for special occasions. Steel straw Cleaner Made of: Stainless Steel Packing Style: Tie Card
Keywords
  • STRAWS, FOR DRINKING BEVERAGES
  • OF STAINLESS STEEL
  • OF METAL
  • REUSABLE
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 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 6 - Has been used to classify the goods to subheading level 732393 - Of stainless steel. Ten digit code - 7323930090 - Other than Ironing boards, including sleeve boards, whether or not free standing, and legs, tops and iron rests thereof. Classified in accordance with: Harmonised System Explanatory Notes to Heading 7323 Note 3 to Section XV