Information for ruling 600013797
This section is Advance Tariff Ruling
- Start date
- 24 Nov 2025
- Expiry date
- 23 Nov 2028
- Commodity code
- 7326909890 (opens in new tab)
- Description
- The product is galvanised steel incinerator, designed for domestic / household use, for burning garden waste including wood and leaves. Made from steel and thickness is 0.4 to 0.45mm. Sheets of steel are moulded into a cylinder shape to form the main chamber. Ventilation holes are drilled into the lower sides and bottom of the chamber. The incinerator comes with a lid and legs to lift from the floor to provide airflow for the fire. Weight of incinerator is 4kg.
- Keywords
-
- HOUSEHOLD ITEMS
- FOR WASTE BURNING
- PUT UP FOR RETAIL SALE
- FOR THE GARDEN
- OF STEEL
- FOR DOMESTIC USE
- SOLID FUELS
- 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 that the 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 (GIRs): GIR 1 - Has been used to classify this product by the terms of heading 7326 - Other articles of iron or steel. 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 HSEN note (1) to heading 7326