Skip to main content
Back

Information for ruling 600011506

This section is Advance Tariff Ruling

Start date
09 Oct 2024
Expiry date
08 Oct 2027
Description
The Swivel Caster has a Plastic body, plastic wheel, plastic wheel caps and a plastic brake pedal. There are various steel components inside the assembly, including the threaded stem that protrudes through the top of the castor, the directional pin and bearing. The castors are used on anaesthesia machines - there are 4 castors used on each machine. These castors are assembled by hand in China. The castors are supplied by company and are fitted by the manufacturer. They are packed in boxes of 12 pcs per castor.
Keywords
  • CASTORS
  • SWIVEL
  • WHEELS
  • LOCKS
  • LOCKABLE
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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 6 has been used to classify this product by the terms of heading 392690: Other than fit-tings for furniture, coachwork or the like, other than statuettes and other ornamental articles 8 Digit code 39269097: Other than perforated buckets and similar articles used to filter water at the entrance to drains, other than protective face shields/visors 10 Digit code 3926909790:Other than elsewhere specified Also classified in accordance with: Chapter 83 Note 2 Harmonised System Explanatory Notes (HSENs) (B) to heading 83.02 Harmonised System Explanatory Notes (HSENs) to heading 3926