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Information for ruling 600011915

This section is Advance Tariff Ruling

Start date
11 Dec 2024
Expiry date
10 Dec 2027
Description
This application is for ‘Brackets’ only Powder coated welded mild steel brackets made for connecting wooden poles in climbing frames and swings sets. Shipped in sets of 8-12 brackets. All metal brackets are solely for the swing and climbing frames, they serve the same purpose Packaged in a cardboard box with cardboard or foam dividers.
Keywords
  • MISCELLANEOUS ARTICLES PARTS
  • BRACKETS
  • FOR OUTDOOR USE
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 by the terms of heading 8302 base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal Gir 6 has been used to classify the goods to subheading level 830250 hat-racks, hat-pegs, brackets and similar fixtures Also classified in accordance with: Section XV Note 3 Harmonised System Explanatory Notes (HSENs) to heading 8302 - Note (G).