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Information for ruling 600010272

This section is Advance Tariff Ruling

Start date
18 Apr 2024
Expiry date
17 Apr 2027
Description
A Fence Post Support designed for hard ground. The product acts as an anchor to our composite post into solid ground. It is made from high-quality durable galvanised steel and coated black. The product comes boxed complete with 4 x M10 80mm expansion bolts and plastic fixing sleeves for added structural support. Dimensions Size: 110mm x 110mm x 500mm.
Keywords
OF PLASTIC FOR FIXING OF BASE METALS OF STEEL FOR OUTDOOR USE SCREWS AND BOLTS ONLY FOR SUPPORT FENCING
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 7326 - Other articles of iron or steel. GIR 5b - Has been used to identify the type of packaging - Boxed GIR 6 - Has been used to classify the goods to subheading level 7326 90 - Other than elsewhere specified within this subheading. 8 - Digit Code 732690 98 - Other articles of iron or steel, Other than elsewhere specified. 10 - Digit Code 73269098 90 - Other than elsewhere specified within this heading. Also Classified in Accordance with: Note 3 to Section XV Harmonized System Explanatory Notes (HSENs) (1) to Heading 7326