Information for ruling 600011535
This section is Advance Tariff Ruling
- Start date
- 08 Oct 2024
- Expiry date
- 07 Oct 2027
- Commodity code
- 8716800000 (opens in new tab)
- Description
- The Camping carts and trolleys are used to transport items in domestic/ leisure environments (ie beaches/ festivals/ gardens/ camp sites/ caravan sites etc). They are manually pulled / propelled via the attached handle. Construction is a folding steel frame with man-made or natural fabric liner, plus plastic wheels. Items are packed in a retail colour carton and outer protective carton.
- Keywords
-
- NOT SELF-PROPELLED
- FRAMED
- TRANSPORT EQUIPMENT
- OF STEEL
- HANDCARTS
- FOR HAULING
- 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 8716 - Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof GIR 5 (b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to sub-heading 871680 – Other vehicles than specified elsewhere specified in this heading. Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) Note (B) (2) to heading 8716