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Information for ruling 600010151

This section is Advance Tariff Ruling

Start date
22 Mar 2024
Expiry date
21 Mar 2027
Description
Stainless steel screws that offer a secure solution to fixing wood, plastic composite decking boards. Ideal for fixing risers in steps and fixing the final board of your project. The decking screws come in 5 different colours to match your decking boards and guarantee a discreet fixing. Screw dimensions: 5mm x 50mm Each pack contains 100 screws and come packaged in a cardboard box.
Keywords
OF STAINLESS STEEL COLOURED OF BASE METALS SCREWS THREADED HEAD STAR-SHAPED
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 7318 - Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar 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 level 731812 - Other Wood screws 8 Digit Code - 73181210 - Other wood screws - Of Stainless Steel 10 Digit Code - 7318121090 - Other than for use in certain types of aircraft. Also classified in accordance with: Note 3 to Section XV Harmonised system explanatory notes (HSENs) (A) to Heading 7318