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Information for ruling 600007725

This section is Advance Tariff Ruling

Start date
01 Aug 2023
Expiry date
31 Jul 2026
Description
Trundle Wheel Use: to measure distances Handle extends from 77-93cm Includes: multilingual packaging and guide Product made from plastic Retail cardboard packaging
Keywords
  • OF PLASTIC
  • COUNTERS, MEASURING EQUIPMENT
  • HAND OPERATED
  • FOR CHILDREN
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 9017 - Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter GIR3b has been used as the measurement capability is considered to be the essential character GIR 5b has been used to identify the type of packaging – cardboard GIR 6 has been used to classify the goods to subheading level 901780 – Other instruments 8 digit code 90178090 - Other than measuring rods and tapes and divided scales Also classified in accordance with: HSEN to chapter 90 HSEN to 9017