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This section is Advance Tariff Ruling Information for ruling 600016444
- Start date
- 21 Oct 2026
- Expiry date
- 20 Oct 2029
- Commodity code
- 7326909890 (opens in new tab)
- Description
- A shelving unit made from metal designed to be rack mounted, for use with production equipment. Supplied with the unit is a box containing a bag of screws of various lengths, 1x1/6th width and 2x 1/3rd width facia plates. On the bottom are various holes drilled or punched for screwing equipment into the base with standard rack ears at on the front of the unit which is packaged with expanded polystyrene into a cardboard box
- Keywords
-
- RACKS
- SHELVES
- MOUNTINGS, METAL
- OF STEEL
- FOR USE WITH ANOTHER PRODUCT
- 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 5 (b) has been used to identify normal packaging for transport – Single use cardboard box with expanded polystyrene inner packaging GIR 6 has been used to classify the goods to sub-heading 7326 90 – Other than elsewhere specified in this heading Code to 8 digits - 7326 9098 – Other articles of iron or steel; Other than elsewhere specified in this subheading Code to 10 digits - 7326 9098 90 - Other than elsewhere specified in this subheading Also classified in accordance with :- Note 3 to section XV Harmonised Standard Explanatory Notes (HSENs) to heading – 7326 paragraph 1 refers