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Information for ruling 600011671

This section is Advance Tariff Ruling

Start date
03 Jan 2025
Expiry date
02 Jan 2028
Description
Figurines which are made of 100% PVC and attached to cast metal keyrings. The products are distributed at trade shows as giveaways in blind bag packaging.
Keywords
  • WITH METAL
  • KEY RINGS
  • OF PVC
  • OF CAST IRON
  • OF METAL
  • BASE METALS
  • OF IRON
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. The keyrings are packaged individually in blind bag packaging GIR 6 has been used to classify the goods to subheading level 732620 - Articles of iron or steel wire 10 Digit Code - 7326200090 - Other than for use in civil aircraft; Other than metal fleece, consisting of a mass of stainless steel wires of diameters of 0.001 mm or more but not more than 0.070 mm, compacted by sintering and rolling Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to Heading 7326 and Note 3 to Section XV