Information for ruling 600008936
This section is Advance Tariff Ruling
- Start date
- 20 Oct 2023
- Expiry date
- 19 Oct 2026
- Commodity code
- 7326909890 (opens in new tab)
- Description
- A Waste Paper Bin which is blue in colour it is made of powder coated steel (base metal.) The waste paper bin has a capacity of 10 litres. Dimensions - 11" (Top Diameter) / 8" (Bottom Diameter) / 10" (H.)
- Keywords
-
- BASKETS
- OF BASE METALS
- FOR DOMESTIC USE
- BINS
- EMPTY
- WASTE PAPER
- OF STEEL
- OPEN CONTAINERS
- 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