Information for ruling 600009265
This section is Advance Tariff Ruling
- Start date
- 28 Nov 2023
- Expiry date
- 27 Nov 2026
- Commodity code
- 7326909890 (opens in new tab)
- Description
- Carbon Steel stand which can be used with an electric barbeque. The stand is made of steel and coated in ceramic and has two wheels to allow it to move easily. It is packaged in a cardboard box.
- Keywords
-
- STANDS
- CARBON STEEL
- WITH WHEELS
- FOR OUTDOOR USE
- 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 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 5 (b) - has been used to identify the type of packaging - cardboard box 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