Information for ruling 600010163
This section is Advance Tariff Ruling
- Start date
- 12 Apr 2024
- Expiry date
- 11 Apr 2027
- Commodity code
- 7323100000 (opens in new tab)
- Description
- A pack of 10 steel wire scourer pads filled with soap. They come packaged in a sealed, printed plastic bag.
- Keywords
- PUT UP FOR RETAIL SALE OF STEEL WIRE FOR CLEANING SOAPS SCOURERS
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). 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 steel wire scourer is considered to be the essential character. GIR 5b - has been used to identify the type of packaging - printed plastic bag. GIR 6 - has been used to classify the goods to subheading level 732310 - Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Section XV - Note 3. Harmonized System Explanatory Notes (HSEN) to Heading 7323 - Note (B).