Information for ruling 600009201
This section is Advance Tariff Ruling
- Start date
- 20 Nov 2023
- Expiry date
- 19 Nov 2026
- Commodity code
- 8310000000 (opens in new tab)
- Description
- The magazine of metal tags (name plate, sign plate etc) is the product and are used for labelling purposes for the wooden barrel. The are held together by a plastic clip which hold up to 50 metal tags. The metal tags are then lifted from the holster one by one and hammered into wooded barrels with a mallet. They are steel and colour coded with text to show contents and year. The tags are Red, Blue, Silver and Green and each colour will have an identification stamped on it for what is content is in each barrel and what year the barrel was filled.
- Keywords
-
- OF BASE METALS
- LABELS
- OF STEEL
- IN BARRELS
- TAGS
- 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 8310 - Sign-plates, nameplates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 GIR 3B - has been used as the Metal Tag is considered to be the essential character. Also classified in accordance with: Section note 3 to Chapter 83 Harmonised system explanatory notes (HSENs) to heading 8310