Information for ruling 600009970
This section is Advance Tariff Ruling
- Start date
- 05 Mar 2024
- Expiry date
- 04 Mar 2027
- Commodity code
- 7326909890 (opens in new tab)
- Description
- A Steel Metal Display used for hanging safety glasses or work gloves within a retail environment. It is a counter top display and is powder coated black over the steel frame. The product is available in two sizes, with 3 or 4 hangers and has magnetic branding on the top or bottom which is changeable for sustainability. Individually packaged within cardboard and is the display only and does not include any products to hang.
- Keywords
- FOR DISPLAY OF STEEL OF METAL RACKS FOR HANGING UP
- 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 GIR5 (b) has been used to identify the type of packaging - Individually packaged within cardboard GIR 6 has been used to classify this product to subheading level 732690 - Other than forged or stamped, but not further worked; Other than articles of iron or steel wire 8 Digit Code 73269098 - Other articles of steel; Other than elsewhere specified in this subheading 10 Digit Code 7326909890 - Other than elsewhere specified in this subheading Also classified in accordance with: Note 3 to Section XV and Harmonized System Explanatory Notes (HSENs) to Heading 7326