Information for ruling 600010148
This section is Advance Tariff Ruling
- Start date
- 26 Mar 2024
- Expiry date
- 25 Mar 2027
- Commodity code
- 7326909890 (opens in new tab)
- Description
- The goods are described as a hardware metal FastClip Set comprised of stainless steel clips and screws used in conjunction with WPC decking and cladding boards. They are used for the installation of outdoor deck flooring and outdoor wall cladding systems. The clip size is customised exactly to the boards. Each pack contains 100 clips and associated screws which are packaged in a cardboard box.
- Keywords
- AS A SET CLIPS OF STAINLESS STEEL FITTINGS SCREWS OF BASE METALS FOR DECKING AND CLADDING
- 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 3C has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. 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 forged or stamped, but not further worked; 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: Note 3 to Section XV Harmonised System Explanatory Notes (HSEN) to Heading 73.26 Note (1) & Heading 83.02