Information for ruling 600010680
This section is Advance Tariff Ruling
- Start date
- 11 Jul 2024
- Expiry date
- 10 Jul 2027
- Commodity code
- 7326909890 (opens in new tab)
- Description
- The product is a swivel castor containing a 125mm diameter wheel. Primarily for roll cages found in retail stores. It is made from zinc plated steel and includes an axle nut attached to the nib bolt to secure the wheel. The wheel is made of polypropylene with a thermoplastic rubber infill. This allows, for free rotation and features a wheel guard. Typically used in pairs along with two fixed castors for mobility. The castors are packaged, fully assembled in large packing cartons, each containing 400 pieces loosely packed.
- Keywords
-
- POLYPROPYLENE
- WHEELS
- OF METAL
- MOUNTED
- 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 5(b) has been used to identify the type of packaging- large packing cartons. GIR 6 has been used to classify the goods to subheading level 732690 - Other than forged or stamped, but not further worked & articles or iron or steel wire. 8 Digit code 73269098 - Other articles of iron or steel; Other than elsewhere specified 10 Digit code 7326909890 - Other than elsewhere specified, Also classified in accordance with: Section note 3 to section XV Harmonized System Explanatory Notes (HSEN) to heading 7326