Information for ruling 600006069
This section is Advance Tariff Ruling
- Start date
- 29 Mar 2023
- Expiry date
- 28 Mar 2026
- Commodity code
- 7610909092 (opens in new tab)
- Description
- A balcony substructure kit made from aluminium, it is designed to prevent wind uplift when aluminium or porcelain pavers are used at height. It comprises various lengths of powder-coated aluminium which are fixed together using shims, fasteners and screws all of which are included in the kit to cover an area of 12.96 square metres. The kit is shipped on custom made 3.6 metre pallets. Packaging is in bulk brown paper wrapping for the 3.6m components and brown card for fixings, pedestals and clips.
- Keywords
-
- SCREWS
- OF ALUMINIUM
- FOR ASSEMBLING
- PART OF
- STRUCTURES
- 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 7610 - Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures GIR 2(a) has been used as the goods are unassembled GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 7610 90 – Other than doors, windows and their frames and thresholds for doors Code to 8 digits - 7610 9090 – Other than bridges and bridge-sections, towers and lattice masts Code to 10 digits - 7610909092 - Products in a packaged kit with the necessary parts to assemble a finished product without further finishing or fabrication of the parts (‘finished goods kit’) Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 7610