Information for ruling 600010187
This section is Advance Tariff Ruling
- Start date
- 12 Apr 2024
- Expiry date
- 11 Apr 2027
- Commodity code
- 7326909890 (opens in new tab)
- Description
- A multi piece handle with locking system for mops and brooms. Comprising of a 1.3m, silver coloured pole in 4 section, which can be assembled and disassembled as required. It is made from steel, with a bright resin coat and has a plastic handle and threaded elements at each joint end. The sections are joined by screwing the joints together. It is available in 21mm and 24mm diameter sizes and is used in conjunction with mops and brooms for cleaning purposes. It is sold to the retail and janitorial market.
- Keywords
-
- FOR CLEANING
- AS POLES
- MOPS
- FOR FLOORS
- CLEANING EQUIPMENT
- HANDLES
- OF STEEL
- 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 7326 - Other articles of iron or steel. GIR 6 - has been used to classify the goods to subheading level 732690 - Other than, forged or stamped, but not further worked, other than articles of steel wire. 8-digit code 73269098 - Other articles of iron or steel: Other than open-die forged, closed-die forged or sintered. 10-digit code 7326909890 - Other than elsewhere specified within this heading. Also classified in accordance with: Section XV - Note 3. Harmonized System Explanatory Notes (HSEN) to heading 7326.