Information for ruling 600011024
This section is Advance Tariff Ruling
- Start date
- 03 Sep 2024
- Expiry date
- 02 Sep 2027
- Commodity code
- 8308900090 (opens in new tab)
- Description
- A Belt Buckle made from Zinc Alloy material. It has a personalised design on the front with a standard pin and buckle on the reverse. It can be provided in different plated colours, shapes and sizes.
- Keywords
-
- BELT BUCKLES
- OF BASE METALS
- ZINC ALLOYS
- BASE METALS AND ALLOYS
- 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 8308 clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made-up articles, tubular or bifurcated rivets, of base metal; beads and spangles of base metal GIR 6 has been used to classify the goods to subheading level 830890 other than hooks, eyes and eyelets, and tubular or bifurcated rivets 10 digit code 8308900090 other than beads and spangles, hand-made Also classified in accordance with: Note 3 to section XV Harmonized System Explanatory Notes (HSEN’s) note (D) to Heading 8308