Information for ruling 600006070
This section is Advance Tariff Ruling
- Start date
- 06 Apr 2023
- Expiry date
- 05 Apr 2026
- Commodity code
- 6907210000 (opens in new tab)
- Description
- A bolt on porcelain surface layer with integrated drainage. For use on balconies. The porcelain surface layer consists of a top layer of porcelain bonded with fireproof adhesive to a corrosion-resistant coated substrate complete with integrated drainage. This provides a BS8579 compliant drained product for use on balconies and terraces without the risk of wind uplift of individual pavers, when used with either the terrace or balcony substructure kit. The products are made using a number of processes: The main sheet is rolled from coil steel before being coated, to prevent corrosion. The drainage channel is extruded billet, which is pre-treated, and powder coated before being cut to length and machined in order to add details such as slots for fixing. Screws are produced using coated steel, to prevent corrosion.
- Keywords
-
- DRAINED
- FOR BUILDINGS
- OF CERAMIC
- TO BE FITTED
- FOR PAVING
- FOR OUTDOOR USE
- OF PORCELAIN
- AS TILES
- 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 6907 - ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing GIR 3(b) has been used with the ceramic tiled surface being the essential character GIR 5(b) has been used to identify packaging: packed in brown paper/card on pallets. GIR 6 has been used to classify the goods to subheading level 690721 – Flags and paving, hearth or wall tiles, other than those of subheadings 6907 30 and 6907 40; of a water absorption coefficient by weight not exceeding 0.5% Also classified in accordance with:- Note 1 to Chapter 69. HSENs to Heading 69.07.