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Information for ruling 600006305

This section is Advance Tariff Ruling

Start date
21 Apr 2023
Expiry date
20 Apr 2026
Description
Die cast aluminium, to be used as housings of outdoor LED lighting. Dimensions are 589mm x 188mm x 80mm.
Keywords
  • OF ALUMINIUM
  • CAST
  • FOR LIGHTING
  • HOUSINGS
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 7616 - Other articles of aluminium. GIR 6 - has been used to classify the goods to subheading level 761699 - Other than cloth, grill, netting and fencing, of aluminium wire. 8-digit code 76169910 - Cast. 10-digit code 7616991099 - Other, Other than elsewhere specified within this heading. Also classified in accordance with: Section XV - Note 3. Chapter 76 - General note (D). Harmonized System Explanatory Notes (HSEN) to heading 7616.