Information for ruling 600005012
This section is Advance Tariff Ruling
- Start date
- 09 Dec 2022
- Expiry date
- 08 Dec 2025
- Commodity code
- 84171000 (opens in new tab)
- Description
- Complete industrial gas furnaces. The furnaces will be used for the re-heating of large steel ingots, up to a temperature of around 1250°C, which will then be forged into shape. Once up to temperature, the burners will fire on and off in order to maintain the atmosphere inside, until the ingot is deemed ready to go through its forging process. The furnaces are of a fabricated steel construction which will form a rectangular box when built on site. The furnaces comprise of fabricated steel panels, fabricated roller frames/bogies, gas combustion burners, electrical control panels, combustion air fans, door assemblies, motors and gearboxes, pipework and ducting. The furnaces are large in construction and will be stripped for transportation. Their carcasses will be transported flat, straight onto a trailer. The electrical control panels, pipework, burner systems, motors, gearboxes, etc. will be boxed in waterproof packaging for transport.
- Keywords
- INDUSTRIAL FURNACES GAS BURNERS FOR METALWORKING FOR INDUSTRIAL USE FOR FORGING
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). GIR 1 - has been used to classify this product by the terms of heading 8417 - Industrial or laboratory furnaces and ovens, including incinerators, non-electric. GIR 2a - has been used as the goods are disassembled. GIR 5a - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 841710 - Furnaces and ovens for the roasting, melting or other heat treatment of ores, pyrites or of metals. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 8417.