Information for ruling 600006071
This section is Advance Tariff Ruling
- Start date
- 04 Apr 2023
- Expiry date
- 03 Apr 2026
- Commodity code
- 7610909092 (opens in new tab)
- Description
- A Hyperion Terrace & Bolt-on Balcony Imperforate Aluminium Surface Layer It is an Aluminium surface layer consists of Qualicoat 1 powder coated decking boards either in gapped or flush configuration, with optional threshold and edge drainage, allowing for a compliant drained solution on bolt on balconies and terraces without the need for an additional soffit layer. The kit is assembled using a electric screwdriver, with the parts fixing together using the included fixings to create a finished object. It is packaged due to the size of the product. Delivery to take place on own 3.6m pallets. Packaging is in bulk brown paper wrapping for the 3.6m components and brown card for fixings, pedestals and clips.
- Keywords
-
- ALUMINIUM
- SCREWS
- FOR ASSEMBLING
- PUT UP FOR RETAIL SALE
- BASE METALS
- CONSTRUCTION KITS
- 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)). General Interpretative Rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 7610 - Aluminium structures (excluding prefabricated buildings of heading 94.06) 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 the type of packaging GIR 6 has been used to classify the goods to subheading level 761090 - Other than doors, windows and their frames and thresholds for doors. 8-digit Code 76109090 - Other than bridges and bridge-sections, towers and lattice masts 10-digit code 7610909092 - Other than bars, rods, profiles (whether or not hollow), tubes, pipes; unassembled; not welded; made from aluminium, whether or not alloyed, containing not more than 99.3% of aluminium; 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: Note 3 section XV Harmonised Standard Explanatory Notes (HSENs) to heading 7610