Information for ruling 600008403
This section is Advance Tariff Ruling
- Start date
- 06 Sep 2023
- Expiry date
- 05 Sep 2026
- Commodity code
- 8302500000 (opens in new tab)
- Description
- 3 Hook hat and coat rack. Ideal to put on a wall to hang hats, coats, hoodies and more. 3 brass plated hooks Hat and coat rack Wooden 2 Screws and 2 Wall Plugs included
- Keywords
-
- HOOKS
- FOR HANGING UP
- PEGS FOR HANGING HAT ON
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 8302- Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachworks, saddlery, trunks, chests, caskets or the like; base-metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal. GIR 5(b) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 830250 - Hat-racks, hat-pegs, brackets and similar fixtures . Also classified in accordance with: - Note 2(c) to Section XV. Note 3 to Section XV Harmonised System Explanatory Notes (HSENs) to Heading 8302 Harmonised System Explanatory Notes (HSENs)Note (G) to Heading 8302