Information for ruling 600009568
This section is Advance Tariff Ruling
- Start date
- 22 Jan 2024
- Expiry date
- 21 Jan 2027
- Commodity code
- 7323930090 (opens in new tab)
- Description
- The 6-pack stainless steel metal straws are used to drink beverages. They are great to have for everyday use and for special occasions. They are reusable and can be cleaned easily as come with a cleaner. The product is made from 100% metal and coloured gold. They come packed in a card box.
- Keywords
-
- OF BASE METALS
- ROUNDED
- COLOURED
- OF STEEL
- OF STAINLESS STEEL
- STRAWS, FOR DRINKING BEVERAGES
- 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 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 5 (b) - has been used to identify the type of packaging - Packaged in a FSC Card Box GIR 6 - Has been used to classify the goods to subheading level 732393 - Of stainless steel. Ten digit code - 7323930090 - Other than Ironing boards, including sleeve boards, whether or not free standing, and legs, tops and iron rests thereof. Classified in accordance with: Harmonised System Explanatory Notes to Heading 7323 Note 3 to Section XV