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Information for ruling 600005955

This section is Advance Tariff Ruling

Start date
31 Mar 2023
Expiry date
30 Mar 2026
Description
Horizontal cavity barriers for use in the external envelope or fabric of buildings. Designed to ensure a ventilated cladding system will drain freely, whilst maintaining airflow. In the event of a fire, they provide an effective hot smoke and fire seal through the expansion of the intumescent layer. Available in two types for air gaps up to 25mm and air gaps up to 50mm. Manufactured from bonded graphite based intumescent strip to the leading edge which is encapsulated in a weather-resistant polymer identification film. Available with foil laminated stonewall backing, for larger cavity use.
Keywords
  • OF POLYMER
  • FOR SEALING
  • BARRIERS
  • AGAINST FIRE
  • OF ALUMINIUM
  • OF GRAPHITE
  • BY EXPANSION
  • FOR PROTECTION
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 6815 - Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included GIR 3(b) has been used to classify the item with the graphite considered to be the essential character. GIR 5(b) has been used to identify the type of packaging: Supplied in Cardboard Cartons GIR 6 has been used to classify the goods to subheading level 681519 – other articles, not elsewhere specified. Also classified in accordance with: HSENs to heading 6815