Information for ruling 600012397
This section is Advance Tariff Ruling
- Start date
- 25 Feb 2025
- Expiry date
- 24 Feb 2028
- Commodity code
- 7326909890 (opens in new tab)
- Description
- Made from zinc coated mild steel Made with a nylon bushing inside the carabiner clip - they are designed to fit over a wooden top beam to suspend swing seats. Packaged in a plastic bag in either 1's, 2's or 4's
- Keywords
-
- OF ZINC
- OF BASE METALS
- STAMPED
- OF METAL
- FOR HANGING UP
- 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 7326 - Other articles of iron or steel. GIR 5b - Has been used to identify the type of packaging GIR 6 - Has been used to classify the goods to subheading level 7326 90 - Other than elsewhere specified within this subheading. 8 - Digit Code 732690 98 - Other articles of iron or steel, Other than elsewhere specified. 10 - Digit Code 73269098 90 - Other than elsewhere specified within this heading. Also Classified in Accordance with: Note 3 to Section XV Harmonized System Explanatory Notes (HSENs) to Heading 7326