Information for ruling 600013925
This section is Advance Tariff Ruling
- Start date
- 04 Nov 2025
- Expiry date
- 03 Nov 2028
- Commodity code
- 7326909490 (opens in new tab)
- Description
- Kit which includes components for hanging pictures to walls. Kit includes a small spirit level, nails, hanging wire (coiled) and 2 styles of hooks. Item is packaged on a display card covered in a blister pack for retail sale.
- Keywords
-
- CLOSED-DIE FORGED
- FOR PICTURES
- PUT UP FOR RETAIL SALE
- FOR HANGING UP
- HOOKS
- OF IRON
- Justification
- Legal 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 hooks are considered to be the essential characteristic. GIR 5 (b) - Has been used to identify the type of packaging. Item is packaged on a display card covered in a blister pack for retail sale. GIR 6 - Has been used to classify the goods to subheading level 732690 – other than elsewhere specified, other than, articles of iron or steel 8 Digit Code 73269094 – other than elsewhere specified, closed-die forged 10 Digit Code 7326909490 – other than elsewhere specified Also classified in accordance with: Note 3 to Section XV Harmonized System Explanatory Notes (HSENs) Note (1) to heading 7326