Information for ruling 600011361
This section is Advance Tariff Ruling
- Start date
- 25 Sep 2024
- Expiry date
- 24 Sep 2027
- Commodity code
- 7326909890 (opens in new tab)
- Description
- Replacement feet for a commercial ice machine. The feet are adjustable and can be used to level the item. The outer material is nylon and encases an internal threaded rod made from galvanised steel. The feet can be used for different models and not made specifically for a particular ice machine.
- Keywords
-
- OF BASE METALS
- OF NYLON
- GALVANIZED
- ONLY FOR SUPPORT
- ACCESSORIES
- OF METAL
- 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 the product to Heading 7326 - Other articles of iron or steel. GIR 3b - has been used as the galvanised steel (interior rod) is considered to be the essential character. GIR 6 has been used to classify the products to subheading level 732690 - Other than forged or stamped, but not further worked; 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. Also classified in accordance with: Section Notes 3 to Section XV. Section Notes 1g and 2a to Section XVI Harmonized system explanatory notes (HSEN’s) to Heading 7326