Information for ruling 600008161
This section is Advance Tariff Ruling
- Start date
- 03 Aug 2023
- Expiry date
- 02 Aug 2026
- Commodity code
- 8716800000 (opens in new tab)
- Description
- Handmade and durable solid wood trolley with lockable castors Trolley is made with hardwood selected from sustainable forests. Trolley supplied flat packed with self assembly instructions for fast easy construction. Trolley Size: Dia x H395 x 785mm
- Keywords
-
- TROLLEYS
- WOODEN
- CASTORS
- 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 that the 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: GIR1 has been used to classify the product by the terms of heading 8716 trailers & semi trailers; other vehicles not mechanically propelled; parts thereof. GIR 2 (a) has been used as the goods are unassembled GIR6 has been used to classify the goods to subheading level 871680 Other vehicles. Also classified in accordance with; General note 7 to Chapter 87 Harmonised System Explanatory Notes (HSENs) Note (B) to Heading 8716