Information for ruling 600012956
This section is Advance Tariff Ruling
- Start date
- 12 Jun 2025
- Expiry date
- 11 Jun 2028
- Commodity code
- 87168000 (opens in new tab)
- Description
- Tree cart constructed from galvanised steel. It has two wheels and various limbs to enable it to hold trees of a length between 120cm - 210cm. The cart is designed for retailers to transport the trees on the sales sites on rough terrains.
- Keywords
-
- OF BASE METALS
- FOR TRANSPORT OF GOODS
- HANDCARTS
- TREES
- OF STEEL
- WHEELS
- GALVANIZED
- 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 8716 - Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof GIR 6 has been used to classify this product to subheading level 871680 - Other vehicles Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to Heading 8716