Information for ruling 600007763
This section is Advance Tariff Ruling
- Start date
- 13 Jul 2023
- Expiry date
- 12 Jul 2026
- Commodity code
- 8536909500 (opens in new tab)
- Description
- An Aluminium busbar system that is used for low voltage power distribution for factories and buildings. Made from Aluminium conductors with an Aluminium case. Engineering processes Connects low voltage switchgear to sub distribution and machinery. Packed in wooden crating
- Keywords
-
- CONDUCTOR ELEMENTS
- OF ALUMINIUM
- OF THE CONTACT TYPE
- BY ELECTRICAL CONTACTS
- WITH CONTACTS
- 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- 8536 - Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp holders and other connectors, junction boxes), for a voltage not exceeding 1 000 V; connectors for optical fibres, optical fibre bundles or cables GIR 5b Has been used to identify the type of packaging GIR 6 - has been used to classify the goods to subheading level 853690 - Other apparatus 8-digit code: 85369095- Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 8536 Note (III)(a)