Information for ruling 600013840
This section is Advance Tariff Ruling
- Start date
- 10 Oct 2025
- Expiry date
- 09 Oct 2028
- Commodity code
- 8716800000 (opens in new tab)
- Description
- The product is galvanised wheelbarrow. The frame measures 30mm and is a single piece frame with tipper nose and welded brackets. The support is provided by dual struts of galvanised steel. The wheel is lighter and stronger than a standard steel wheel as it has a high-density polypropylene (HDPP) wheel centres. The wheel is either solid tyre or pneumatic tyre. The wheelbarrow can carry 90 litres or 150kg. Overall dimensions of the wheelbarrow is 1,420mm x 620mm x 600mm.
- Keywords
-
- FOR PUSHING
- WHEELBARROWS
- FOR TRANSPORT OF GOODS
- PUT UP FOR RETAIL SALE
- WITH WHEELS
- OF STEEL
- 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 the 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 the goods to subheading level 871680 Other vehicles Also classified in accordance with: Harmonised Standard Explanatory Notes (HSENs) to heading 8716 (B) (2).