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Information for ruling 600010540

This section is Advance Tariff Ruling

Start date
05 Jun 2024
Expiry date
04 Jun 2027
Description
The Steel pallets are fabricated from 100% Steel and used for the transportation and storage of Marine hoses. The length of each pallet varies depending on the size of the hoses being transported or stored. Typically, these pallets are available in lengths ranging from 9m to 12m, and all 2.4m wide. The pallets can support weights ranging from 900kgs to 200kgs depending on the size of the pallet.
Keywords
  • FOR STORAGE OF GOODS
  • FULL-LENGTH
  • FOR TRANSPORT OF GOODS
  • PALLETS
  • OF STEEL
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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 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 iron or steel wire. 8 digit code 73269040 – pallets and similar platforms for handling goods. Also classified in accordance with:- Section notes to section XV notes 3 Harmonized System Explanatory Notes (HSEN's) 7326