Information for ruling 600009854
This section is Advance Tariff Ruling
- Start date
- 05 Apr 2024
- Expiry date
- 04 Apr 2027
- Commodity code
- 7323990090 (opens in new tab)
- Description
- A tin container. Designed to hold a mug and a coaster of the same character design but can be used as a keepsake or for storage of various items. The tin is cylindrical in shape (canister style) and comes with a detachable lid. Light yellow in colour and decorated with white question marks with a brown trim on the lid. Made from rolled steel and tin plated with a metal wall thickness of 0.5mm or more. The cannister is 105 mm height with a diameter 130 mm and with a capacity 1.25 Litres. The tin is without any contents, ingredients or consumer information about the contents.
- Keywords
- OF IRON OF TIN FOR STORING OF STEEL OF METAL HOUSEHOLD ARTICLES TINPLATE
- 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 3b has been used as the rolled steel of the tin is considered to be the essential character. GIR 6 has been used to classify this product by the terms of 732399 - Other than Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like. 10 digit code 7323990090 - Other than ironing boards, including sleeve boards, whether or not free standing, and legs, tops and iron rests thereof. Also classified in accordance with: Section Notes 3 to Section XV Chapters Notes 1 (d) to Chapter 72 Harmonised System Explanatory Notes (HSENS) Notes (b) to Heading 7310 Harmonised System Explanatory Notes (HSENS) Notes (A) (1) to Heading 7323