Information for ruling 600010363
This section is Advance Tariff Ruling
- Start date
- 30 Apr 2024
- Expiry date
- 29 Apr 2027
- Commodity code
- 7326909890 (opens in new tab)
- Description
- This is a wall mount for holding TV sets manufactured by Sky known as Sky Glass. The wall mount is compatible with Generation 1 and Generation 2 Sky Glass TV Sets, with the fixtures and drilled holes aligning specifically to the back of Sky Glass TV’s. The wall mount is a manufactured product made of 2.5mm hot rolled steel and finished in black powder coat paint. The wall mount is affixed to the back of a Sky Glass TV set with screws so that the Sky Glass TV can then be mounted on a wall. The mount affixes the TV to the wall in a manner that allows the TV to pitch tilt and swivel.
- Keywords
-
- MOUNTINGS, METAL
- FOR TELEVISION SET
- FOR FIXING
- FOR HANGING UP
- BRACKETS
- OF BASE METALS
- ADJUSTABLE
- OF STEEL
- FOR WALLS
- WALL MOUNTED
- 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 3B - has been used as the Material (Base Metal) is considered to be the essential character. GIR 5 (b) - has been used to identify the type of packaging - Packaged in a box. GIR 6 has been used to classify the goods to subheading level 732690 - Other than Forged or stamped, but not further worked or Articles of iron or 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: Note 3 to Section XV Harmonised System Explanatory Notes (HSEN)s to Heading 7326