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Information for ruling 600012446

This section is Advance Tariff Ruling

Start date
26 Mar 2025
Expiry date
25 Mar 2028
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
  • FOR PUSHING
  • NOT SELF-PROPELLED
  • HANDCARTS
  • PUT UP FOR RETAIL SALE
  • WITH WHEELS
  • SHOPPING TROLLEYS
  • FOR PULLING
  • FOR TRANSPORT OF GOODS
  • OF POLYESTER
  • OF METAL
  • WITH METAL FRAMES
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)