Information for ruling 600008231
This section is Advance Tariff Ruling
- Start date
- 10 Aug 2023
- Expiry date
- 09 Aug 2026
- Commodity code
- 7616999099 (opens in new tab)
- Description
- Traditional rainwater gutter profile to be fitted to the eaves of a greenhouse or garden/prefabricated building for the collection and management of rainwater. It is made from extruded aluminium alloy & temper: 6063 T5, CNC drilled and with a powder coating paint finish to RAL7015. The gutter is 6.8m in length with 4mm drill holes, 40mm from either edge of the extrusion. It is packaged in a large box with tissue interleaved.
- Keywords
-
- FOR GUTTERS
- FOR OUTSIDE USE
- GUTTERING
- ALUMINIUM ALLOYS
- EXTRUDED
- 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 7616 - Other articles of aluminium GIR 5 (b) - has been used to identify the type of packaging used - Large box with tissue interleaved GIR 6 has been used to classify this product to subheading level 761699 - Other than Nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles; Other than Cloth, grill, netting and fencing, of aluminium wire 8 Digit Code 76169990 - Other than elsewhere specified 10 digit code 7616999099 - Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Note (HSENs) to heading 7616 and Note 3 to Section XV