Information for ruling 600015207
This section is Advance Tariff Ruling
- Start date
- 23 Apr 2026
- Expiry date
- 22 Apr 2029
- Commodity code
- 7326909890 (opens in new tab)
- Description
- The product is a steel wall mounted pegboard for storing and organising tools used in workshops, garages or industrial settings. The mechanically perforated pegboard panels are made from SPCC cold-rolled steel sheets. Also provided with the pegboard are steel metal hooks and tool-holder set for use with spanners, screwdrivers, pillars etc and removable plastic storage bins for small parts such as screw, nuts, bolts etc. Hooks, tool holders and bins can be inserted into the slots and positioned in a number of different ways depending on usage. The product is flat packed into corrugated cardboard cartons for transport. The product is sold as a complete kit ready for installation.
- Keywords
-
- OF STEEL
- PLASTICS
- FOR SEPARATING
- WALL MOUNTED
- PUT UP FOR RETAIL SALE
- FOR STORAGE OF GOODS
- STORAGE BOXES
- 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. GIR5 (b) has been used to identify the type of packaging - retail cardboard box. GIR 6 has been used to classify this product to subheading level 732690 - Other than forged or stamped, but not further worked; Other than articles of iron or steel wire. 8 Digit Code 73269098 - Other articles of steel; Other than elsewhere specified in this subheading. 10 Digit Code 7326909890 - Other articles of iron or steel; Other than open-die forged, closed-die forged or sintered; Other than elsewhere specified. Also classified in accordance with: Note 3 to Section XV Harmonized System Explanatory Notes (HSENs) to Heading 7326