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Information for ruling 600005878

This section is Advance Tariff Ruling

Start date
28 Feb 2023
Expiry date
27 Feb 2026
Description
Flanges made of mild steel A105. The flanges are used to connect pipework by using 2 flanges together and putting bolts through to secure them. The flanges are produced to suit 15mm OD - 606mm OD pipework. The flanges are packaged on wooden pallets and shrink wrapped.
Keywords
  • FLANGES
  • OF STEEL
  • OF METAL
  • OF BASE METALS
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 7307 - Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel. GIR 5b - has been used to identify the type of packaging - packaged on wooden pallets and shrink wrapped. GIR 6 - has been used to classify the goods to subheading level 730791 - Flanges. 10 digit code 7307910090 - Other than for use in certain types of aircraft. Also classified in accordance with: Section XV - Note 3. Harmonized System Explanatory Notes (HSEN) to heading 7307.