Information for ruling 600010541
This section is Advance Tariff Ruling
- Start date
- 03 Jun 2024
- Expiry date
- 02 Jun 2027
- Commodity code
- 7326909890 (opens in new tab)
- Description
- Galvanised steel banding in coil form. The galvanized steel is pre-punched with holes. The banding is cut into smaller lengths and used in the plumbing and electrical industry to hold pipes or conduit in place. The banding is screwed at each end to a joist to hold a pipe in place. Packaged on a plastic reel.
- Keywords
-
- BANDS
- OF BASE METALS
- GALVANIZED
- COILS
- 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 (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 - on a small plastic reel. 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 (1)