Information for ruling 600008935
This section is Advance Tariff Ruling
- Start date
- 30 Oct 2023
- Expiry date
- 29 Oct 2026
- Commodity code
- 7323990090 (opens in new tab)
- Description
- Galvanised dustbin, the bin is a traditional style and comes with a lid which has a handle. Bin is made from galvanised steel and is built with a rugged construction with a corrosion proof finish. Holds 90 litres, top diameter 18 inches and bottom is 15 inches, height is 22 inches and weight is 3.4kg. The item is unpainted with 2 handles on either side at the top.
- Keywords
-
- HOUSEHOLD ITEMS
- BINS
- DUSTBINS
- PUT UP FOR RETAIL SALE
- OF STEEL
- 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 Interpretive Rules (GIR)s GIR 1 has been used to classify this product by the terms of heading 7323, Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. GIR 6 has been used to classify the goods to subheading level, 732399 - Other than iron or steel wool; pot scourers and souring or polishing pads, gloves and the like; Other than cast iron, not enamelled, other than cast iron, enamelled; Other than of stainless steel; Other than of iron (other than cast iron) or steel, enamelled. 10 digit code 7323990090 - other than ironing boards, including sleeve boards, whether or not free standing, and legs, and tops and iron rests thereof. Also Classified in Accordance with:- Harmonised System Notes (HSEN) to 7323 HSEN Note 3 to 7323 HSEN note 3c to 7326. Chapter note 3 to Section XV