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Information for ruling 600008904

This section is Advance Tariff Ruling

Start date
10 Nov 2023
Expiry date
09 Nov 2026
Description
The products are replacement axles for a wheelie-bins. They consist of a single cylindrical metal rod machined to a point at each end with a notch to allow the wheels to be mounted and axles to be attached to the wheelie-bin. They are made from hot-extruded metal. They come is 2 lengths. One axle is 45cm, it weighs 300 grams and is designed to be fitted to wheelie-bin with a capacity of 120 litres. The other is 54cm, weighing 350 grams and is designed to be fitted to a wheelie-bin with a capacity of 240 litres.
Keywords
  • PART OF
  • OF METAL
  • EXTRUDED
  • AXLES
  • OF STEEL
  • OF IRON
  • SPARE PARTS
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 articles of iron or steel GIR 6 has been used to classify the goods to sub-heading 732690 - Other than forged or stamped, but not further worked; other than articles of iron or steel wire Code to 8 digits - 7326 9098 – Other articles of steel; other than elsewhere specified in this subheading Code to 10 digits - 7326 9098 90 – Other than elsewhere specified in this subheading Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 7326 Note 3 to Ch73