Information for ruling 600012654
This section is Advance Tariff Ruling
- Start date
- 09 Apr 2025
- Expiry date
- 08 Apr 2028
- Commodity code
- 7326909490 (opens in new tab)
- Description
- A keyring of a plush toy character. The metal clasp and plush toy are joined together in a way that facilitates handling the keys. The Metal clasp to hold the keys is made from Iron which is attached to the plush toy character. The plush toy is made from polyester and filled with polyfill and lavender. Measurements are Size of Toy 8cm with Keyring attached 12cm The product is packaged on a backing card.
- Keywords
-
- OF BASE METALS
- KEY RINGS
- ANIMAL FIGURES
- POCKET SIZE
- 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 3B - has been used as the constituent material (Iron) is considered to be the essential character. GIR 5 (b) - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level - 732690 - Other than elsewhere specified 8 Digit Code - 73269094 - Other articles of iron or steel - Closed-die forged 10 Digit Code - 7326909490 - Other than elsewhere specified this heading Also classified in accordance with: Note 3 to Section XV Harmonised system explanatory notes (HSENs) 7326 Harmonised system explanatory notes (HSENs) 9503