Information for ruling 600010638
This section is Advance Tariff Ruling
- Start date
- 05 Jul 2024
- Expiry date
- 04 Jul 2027
- Commodity code
- 7323990090 (opens in new tab)
- Description
- Metal Treat Bucket Top dia.10.8cm, bottom dia. 7.5cm, height 9.8cm, net weight 71g. Can be used at Halloween time as a treat bucket Packing Style: HANG TAG
- Keywords
-
- OF METAL
- BUCKETS
- 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 7323 - Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel GIR 6 has been used to classify the goods to subheading level 732399 - Other than iron or steel wool; pot scourers and souring or polishing pads, gloves and the like; Other than cast iron, not enamelled, other than cast iron, enamelled; Other than of stainless steel; Other than of iron (other than cast iron) or steel, enamelled 10 Digit code 7323990090 - Other than ironing boards, including sleeve boards, whether or not free standing, and legs, and tops and iron rests thereof Classified in accordance with: Note 3 to section XV Harmonised System Explanatory Notes (HSENs) to Heading 7323 Note A(3)