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Information for ruling 600009228

This section is Advance Tariff Ruling

Start date
05 Dec 2023
Expiry date
04 Dec 2026
Description
Laptop Shelf made of predominantly steel, aluminium and plastic. It is designed to hold a laptop to enable it to be positioned at a convenient height to make it as comfortable as possible for the user. The laptop shelf comes with an inbuilt USB hub installed within it, to allow easy charging of devices.
Keywords
  • OF STEEL
  • SHELVES
  • LAPTOP COMPUTERS
  • WITH ALUMINIUM
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 this product to subheading level 732690 - Other than forged or stamped, but not further worked and other than articles of iron or steel wire 8 Digit Code 73269098 - Other than elsewhere specified 10 digit code 7326909890 - Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Note (HSENs) to heading 7326 and Note 3 to Section XV