Information for ruling 600008702
This section is Advance Tariff Ruling
- Start date
- 08 Oct 2023
- Expiry date
- 07 Oct 2026
- Commodity code
- 9406909000 (opens in new tab)
- Description
- 139 cast bronze components that will form the outer decorative shell of a mausoleum to house human remains and ashes. These 139 components will be bolted together. This work is incomplete, and the mausoleum will be an outside structure. The cast bronze components have been metal worked to a smooth surface but the work is incomplete and will require additional elements, assembly and surface work after export. The cast bronze material is C95800. The cast bronze panels to be exported will be packed shrink wrapped on Euro pallets and exported in several batches. The panels with be bolted together abroad to make a shell that will cover the internal structure of the Mausoleum. The internal structure of the final Mausoleum will be eventually be from steel. These will be made of shelves that will hold the coffins and urns. The coffins will also be further worked aboard at the same time.
- Keywords
-
- PREFABRICATED BUILDINGS
- CAST
- OF BRONZE
- PANELS
- STRUCTURES
- Justification
- 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 9406: Prefabricated buildings GIR 5B has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 940690: Other than of wood; Other than modular building units, of steel 8 Digit code 94069090: Other than mobile homes; Other than of iron or steel; Other than greenhouses; Of other materials Also classified in accordance with: Chapter Note 4 to Chapter 94 Harmonized System Explanatory Note (HSEN's) to heading 9406