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Information for ruling 600008864

This section is Advance Tariff Ruling

Start date
18 Oct 2023
Expiry date
17 Oct 2026
Description
The Site Access Gantry is made from Galvanised mild steel and is an ungated access point to site for pedestrians with large surface areas for attaching safety signage and site notices. The structure is 1.56m (W) x 2.5m (H) with a 1m (W) x 2m (H) opening and comes complete with a steel base plate to insert the legs. The wide surface area of the base plate makes it ideal for adding additional ballast for extra stability. The Site Access Gantry is popular for sites where there is heavy foot traffic such as events as the flow of footfall isn’t slowed by a gate and with large mesh areas, clear and prominent signs can be added to the structure.
Keywords
  • OF BASE METALS
  • BASE METALS AND ALLOYS
  • BASE PLATES
  • STRUCTURES
  • 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)). 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 level 730890: Other than elsewhere specified within this subheading 8 Digit code 73089098: Other than solely or principally of sheet 10 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: Harmonized System Explanatory Notes (HSEN's) to heading 73.08