Information for ruling 600012446
This section is Advance Tariff Ruling
- Start date
- 26 Mar 2025
- Expiry date
- 25 Mar 2028
- Commodity code
- 8716800000 (opens in new tab)
- Description
- A two wheeled shopping trolley comprising of a metal frame, plastic wheels, a moulded plastic handle and a bag. The picture provided of the shopping trolley shows the bag has a poppy design. The bag is attached to the frame by a strap over the handle, it has a drawstring top with a flap to cover the contents within the bag. The trolley is used to transport goods by means of manually pushing or pulling by the operator.
- Keywords
-
- OF METAL
- SHOPPING TROLLEYS
- WITH WHEELS
- NOT SELF-PROPELLED
- FOR PULLING
- PUT UP FOR RETAIL SALE
- WITH METAL FRAMES
- FOR TRANSPORT OF GOODS
- OF POLYESTER
- FOR PUSHING
- HANDCARTS
- 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 6 - Has been used to classify the goods to subheading level 871680: Other vehicles. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 8716 general notes Harmonised System Explanatory Notes (HSEN) to heading 8716 note B(1)