Information for ruling 600008928
This section is Advance Tariff Ruling
- Start date
- 24 Oct 2023
- Expiry date
- 23 Oct 2026
- Commodity code
- 7326909890 (opens in new tab)
- Description
- A wall mounted cigarette bin which is manufactured from high quality powder coated galvanised steel (base metal) and is fully weather resistant. The bin is ideal for use outdoors and is specifically used outside of clubs, pubs and business premises. The product features a grill to stub out cigarettes and holes to discard the used butts. There is a removable inner tray for easy cleaning and the bin has a cylinder lock with key for cleaning entry. The bin is supplied with fixings to mount it onto a wall.
- Keywords
-
- FOR OUTSIDE USE
- OF BASE METALS
- LOCKS
- GALVANIZED
- CIGARETTES
- WITH FIXING ARRANGEMENT
- OF STEEL
- WALL MOUNTED
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). 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 subheading level 7326 90 - Other than elsewhere specified within this subheading. 8 - Digit Code 732690 98 - Other articles of iron or steel, Other than elsewhere specified. 10 - Digit Code 73269098 90 - Other than elsewhere specified within this heading. Also Classified in Accordance with: Note 3 to Section XV Harmonized System Explanatory Notes (HSENs) to Heading 7326