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Information for ruling 600007644

This section is Advance Tariff Ruling

Start date
06 Jul 2023
Expiry date
05 Jul 2026
Description
7 metre utility clothes airer These are ideal for over the door storage, balconies, caravans, radiators and more. Strong wire construction 'cast iron and enamelled' 7 Metre drying space Foldable for easy storage Over the door clothes airer Strong wire construction Made of: cast iron and enamelled Packing Style: SHRINK WITH INSERT CARD
Keywords
  • CLOTHES-DRYERS
  • FOR WASHING
  • OF BASE METALS
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 in 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 5b has been used to identify the packaging GIR 6 has been used to classify the goods to subheading level 732392 - Of cast iron, enamelled Also classified in accordance with: Note 1 to Chapter 73 Note 3 to Section XV Harmonized System Explanatory Note (HSENs) A (3) to Heading 7323