Information for ruling 600011715
This section is Advance Tariff Ruling
- Start date
- 04 Nov 2024
- Expiry date
- 03 Nov 2027
- Commodity code
- 7323990090 (opens in new tab)
- Description
- A floor/wall mountable, lockable, exterior post box made of powder coated steel. It is used for storing deliveries of parcels/letters and keeping them secure. The product comes unassembled as a flat pack for the user to build. Its dimensions are 73.5cm height x 42.1cm width x 35.1cm depth and weighs 14Kg.
- Keywords
-
- MAILBOXES
- LETTERBOX
- BOXES
- OF METAL
- UNASSEMBLED
- POSTBOX
- OF STEEL
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). 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 2a - has been used as the goods are unassembled. GIR 6 - has been used to classify the goods to subheading level 732399 - Other than elsewhere specified within this subheading. 10-digit code 7323990090 - Other than Ironing boards, including sleeve boards, whether or not free standing, and legs, tops and iron rests thereof. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Section XV - Note 3. Harmonized System Explanatory Notes (HSEN) to heading 7323 - Note (A) (3).