Information for ruling 600008853
This section is Advance Tariff Ruling
- Start date
- 01 Nov 2023
- Expiry date
- 31 Oct 2026
- Commodity code
- 7308909890 (opens in new tab)
- Description
- An angled support strut for use with temporary fencing. It is made from steel which is galvanised. It comprises a single steel bar of a circular cross-section with a 45 degree bend midway across its length. It is shaped at one end in such a way so as to enable it to be secured to the fencing and used with a fencing coupler. It is designed to be secured into fence feet with 2 nuts that are also supplied with this product but are not the subject of this classification.
- Keywords
-
- GALVANIZED
- PART OF
- OF METAL
- GALVANISED
- ONLY FOR SUPPORT
- OF STEEL
- 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 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 3(b) has been used as the support strut is considered to be the essential character. GIR 6 has been used to classify the goods to sub-heading 7308 90 – Other than elsewhere specified in this subheading Code to 8 digits - 7308 9098 – Other than solely or principally of sheet Code to 10 digits - 7308 9098 90 – 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 :- Harmonised Standard Explanatory Notes (HSENs) to heading – 7308