Information for ruling 600005286
This section is Advance Tariff Ruling
- Start date
- 17 Jan 2023
- Expiry date
- 16 Jan 2026
- Commodity code
- 7616999099 (opens in new tab)
- Description
- An empty Lockable Trailer Storage Box is intended for use on trailers. It is primarily made from formed and welded aluminium checker-plate, with steel hinges and key-operated lock parts, rubber or PVC seals are often added to prevent water and dirt ingress. The storage box is intended to be securely bolted to the chassis or bodywork of the trailer, becoming a permanent fixture, which are designed to provide secure storage for parts and accessories, such as tools, lashing or ratchet straps and security devices etc. The toolboxes are fitted to the chassis, bodywork, or drawbar by means of bolts, whereby holes are drilled through the toolbox, into the chassis or by means of brackets specially designed for this purpose. However, the aluminium determines the character of article and also the storage box can be used other than with the trailer, it is not specific to the trailer, it can be used independently from the trailer. The key-operated lock can be located either in the hinged lid or in the front face of the box in order to secure the lid in the closed position and prevent the contents from being stolen. It is Packaged in a plain brown cardboard outer box.
- Keywords
-
- OF BASE METALS
- FOR STORAGE OF GOODS
- EMPTY
- BOXES
- OF ALUMINIUM
- 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)). GIR 1 - Has been used to classify this product by the terms of heading 7616 - Other articles of aluminium. GIR 5 (b) - Has been used to identify the type of packaging - Packaged in a plain brown cardboard outer box GIR 6 - Has been used to classify this product by the terms of heading 7616 99 - Other than; nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles 8 - Digit Code 761699 90 - Other than cast 10 - Digit Code 76169990 99 - Other than elsewhere specified within this subheading Also Classified in Accordance with: Note 3 to Section XVII Harmonized System Explanatory Note (HSEN's) to Heading 7616