Information for ruling 600012142
This section is Advance Tariff Ruling
- Start date
- 17 Feb 2025
- Expiry date
- 16 Feb 2028
- Commodity code
- 7318149990 (opens in new tab)
- Description
- The product is a steel threaded self-tapping screw, with an additional plastic plug for plasterboard. The head of the screw is flat with cross-recess. The length of the screw is 35mm with a thickness of 4.5mm. Packaged for retail sale.
- Keywords
-
- PLASTICS
- PLUGS
- SCREWS
- PUT UP FOR RETAIL SALE
- THREADED
- OF STEEL
- SELF-TAPPING SCREWS
- 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 7318 - Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel. GIR 3C - Has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff- namely the Steel screw. GIR 6 - has been used to classify the goods to subheading level 731814 - Threaded articles; Self-tapping screws. 8 digit code 73181499 - Other than of stainless steel; Other than spaced-thread screws. 10 digit code 7318149990 - Other than for use in certain types of aircraft. Also classified in accordance with: Section XV - note 2 (a) and note 3. Harmonized System Explanatory Notes (HSEN) to heading 7318 – Note (A).