Information for ruling 600008849
This section is Advance Tariff Ruling
- Start date
- 25 Oct 2023
- Expiry date
- 24 Oct 2026
- Commodity code
- 7308909890 (opens in new tab)
- Description
- Single Metal Foot. This is a metal foot with a single tube used as part of loose leg crowd control barriers. It consists of a base plate with a single tube for inserting the barrier feet in. It is made from galvanised steel and has a length of 600mm and width of 110mm.
- Keywords
-
- BARRIERS
- GALVANIZED
- OF METAL
- TUBES
- BASE PLATES
- 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 7308 - Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. GIR 6 – Has been used to classify the goods to subheading 730890 - Other than elsewhere specified in this heading. Eight Digit Code - 73089098 - Other than Solely or principally of sheet. Ten Digit Code - 7308909890 - Other than Steel sections of wind towers for use in the assembly of utility scale tubular wind towers, whether or not tapered, whether or not including an embedded tower foundation section, whether or not joined with nacelles or rotor blades, designed to support the nacelle and rotor blades, for use in wind turbines with an electrical power generation capacity – either in onshore or offshore applications - equal to or in excess of 1.00 megawatt, and with a minimum height of 50 meters measured from the base of the tower to the bottom of the nacelle when the tower is fully assembled. Also classified in accordance with: Note 3 to Section XV Harmonised System Explanatory Notes (HSENs) for heading 7308