Information for ruling 600012982
This section is Advance Tariff Ruling
- Start date
- 23 Jun 2025
- Expiry date
- 22 Jun 2028
- Commodity code
- 8302500000 (opens in new tab)
- Description
- A steel wall bracket with wrought iron style scrolling. The wall bracket has a socket diameter of 4 inches and comes with three fixing bolts to hold a tree in place. It is suitable for both domestic use and for use in shop fronts/restaurants. The wall bracket can also be used with hanging baskets.
- Keywords
-
- BRACKETS
- FOR HANGING
- PUT UP FOR RETAIL SALE
- OF STEEL
- FOR WALLS
- 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 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: Harmonized System Explanatory Notes (HSEN) to Section XV - Note 2(c) and 3. Harmonized System Explanatory Notes (HSEN) to heading 8302 - Note (G).