Information for ruling 600005134
This section is Advance Tariff Ruling
- Start date
- 03 Jan 2023
- Expiry date
- 02 Jan 2026
- Commodity code
- 7307231055 (opens in new tab)
- Description
- A stainless elbow to change direction of pipework. It is made from; stainless steel austenitic 316L, formed from stainless steel sheet, and then a ferrule connection is welded onto one of the ends to make it butt weld one end, ferrule ended the other end. It works by one end welded onto the pipeline, and the other end of the elbow is fitted using a quick release clamp around the ferrule on the end of the elbow. This is so the elbow is not a permanent fixture, and the ferrule end can be opened by releasing the clamp. Individually packed in a plastic bag
- Keywords
-
- NON-THREADED ARTICLES
- PIPE FITTINGS
- ELBOWS
- BUTT WELDING FITTINGS
- WELDED
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 7307 - Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel GIR 5(b) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 7307 23 - Other, of stainless steel; Butt welding fittings 8 Digit Code 730723 10 - Elbows and Bends; Of austenitic stainless steel grades, corresponding to AISI types 304, 304L, 316, 316L, 316Ti, 321 and 321H and their equivalent in the other norms, with a greatest external diameter not exceeding 406.4 mm and a wall thickness of 16 mm or less, with a roughness average (Ra) of the internal surface not less than 0.8 micrometres, not flanged, whether or not finished 10 Digit Code 73072310 55 - Other than consigned from Malaysia; Other than for use in certain types of aircraft Also classified in accordance with: Notes 2(a) and 3 to Section XV Harmonised System Explanatory Notes (HSEN) to heading 7307