Information for ruling 600012751
This section is Advance Tariff Ruling
- Start date
- 04 Apr 2025
- Expiry date
- 03 Apr 2028
- Commodity code
- 7326909890 (opens in new tab)
- Description
- An anchoring kit designed to be fitted to wooden outdoor play equipment to keep it fixed to the ground. The kit is made of metal. It comprises 4, screws, 4 washers and 4 stamped zinc coated mild steel stakes. The stakes are flat and pointed at one end which goes into the ground and twisted through 90 degrees about a quarter of the way from the other end where there is a hole. A screw and washer is used here to attach each stake to the play equipment. Kit is packaged in a cardboard box
- Keywords
-
- FOR FIXING
- STAMPED
- OF STEEL
- OF METAL
- FOR USE UNDERGROUND
- 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 steel GIR 3 (b) has been used as the ground stakes are considered to be the essential character. GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 7326.90 – Other than forged or stamped but not further worked; other than articles of steel wire Code to 8 digits - 7326.9098 – 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 :- Harmonised Standard Explanatory Notes (HSENs) to heading 7326 paragraph (1) refers Note 2 to section XV