Information for ruling 600008855
This section is Advance Tariff Ruling
- Start date
- 10 Nov 2023
- Expiry date
- 09 Nov 2026
- Commodity code
- 7326909490 (opens in new tab)
- Description
- A coupler made of closed die-forged galvanised steel. It comprises 2 steel plates shaped in such a way that they can be fitted around the support posts of temporary fencing. In the centre of these plates is an anti-tamper locking nut that can only be tightened or undone with a particular type of tool. This nut is used to hold the two pieces together, when attached to the temporary fencing they are able to hold the fencing posts in place preventing unwanted separation of the fencing which could otherwise lead to unwanted access to the area beyond
- Keywords
-
- BRACKETS
- OF CLOSED-DIE FORGED STEEL
- FOR FIXING
- OF METAL
- SECURITY DEVICES
- 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 7326 – Other items of iron or steel GIR 6 has been used to classify the goods to sub-heading 7326 90 – Other than forged or stamped but not further worked; other than articles of steel wire Code to 8 digits - 7326 9094 – Closed die forged Code to 10 digits - 7326 9094 90 – Other than elsewhere specified in this subheading Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 7326