Information for ruling 600009788
This section is Advance Tariff Ruling
- Start date
- 20 Feb 2024
- Expiry date
- 19 Feb 2027
- Commodity code
- 7326909290 (opens in new tab)
- Description
- The product is bird spikes used as a deterrent for birds roosting and nesting on buildings. It is constructed from a plastic base support with angled metal wire spikes. The base is colourless/clear without texture or a mirror finish. The spikes are cold formed, silver in colour and made from open-die forged stainless steel. The plastic base is glued onto the top of the desired area, such as a wall. The spikes protrude at a 60 degree angle and are 50cm long. They are supplied as a bundle of 10 measuring 5m in total. Base: 550 mm long. Wide spikes: 150mm apart. Narrow spikes: 66mm apart. Packaged in a cardboard box.
- Keywords
-
- DETERRENT
- OF OPEN-DIE FORGED STEEL
- COLD FORMED
- WITH A REPELLENT EFFECT
- METAL SPIKE
- ON A PLASTIC BASE
- WITH PLASTIC
- OF STAINLESS 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: packaged in a cardboard box. GIR 6 has been used to classify the goods to subheading: 732690: Other than elsewhere specified. 8 Digit Code: 73269092: Other articles of iron or steel; Open die-forged. 10 Digit Code: 7326909290: Other than elsewhere specified. Also classified in accordance with: Chapter 73 Note 2 Section XV Note 3 & 9(c) Harmonised System Explanatory Notes (HSEN) to Heading 73.26 Note 2