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This section is Advance Tariff Ruling Information for ruling 600016055
- Start date
- 27 Oct 2026
- Expiry date
- 26 Oct 2029
- Commodity code
- 7212101000 (opens in new tab)
- Description
- A semi-finished pre-cut and pre-printed and/or varnished tinplate sheet with welded margins presented in flat form prepared to customer specifications. The tinplate is intended to be made into tin cans that hold less than 50 litres. Lids and bases for the tin can are not supplied. Packed onto pallets and wrapped in plastic film.
- Keywords
-
- OF BASE METALS
- FLAT ROLLED
- NON-ALLOY STEEL
- TINPLATE
- BASE METALS
- OF STEEL
- METAL SHEETS
- 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 7212 - Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated. GIR 3(b) - Has been used as the tinplate sheet in its flat form is considered to be the essential character. GIR 5(b) - Has been used to identify the type of packaging. Packed onto pallets and wrapped in plastic film. GIR 6 - Has been used to classify the goods to subheading level 721210 - Plated or coated with tin. 8 Digit Code 72121010 - Tinplate, not further worked than surface-treated. Also classified in accordance with: Note 3 to Section XV. Harmonized System Explanatory Notes (HSENs) paragraph 3 to General Notes to Section XV. Harmonized System Explanatory Notes (HSENs) to heading 7212. Harmonized System Explanatory Notes (HSENs) to heading 7310 (for exclusion).