Information for ruling 600009156
This section is Advance Tariff Ruling
- Start date
- 14 Nov 2023
- Expiry date
- 13 Nov 2026
- Commodity code
- 7204411010 (opens in new tab)
- Description
- Mild steel waste and scrap in the form of turnings. Uses for mild steel include structural steel, signs, automobiles, furniture, fencing, and much more. Mild steel is a ferrous metal made from iron and carbon. Mild steel is made up of an iron (Fe) base with the addition of small amounts of carbon. Low-carbon steel is typically defined as having less than 0.2 % carbon. The different grades of mild steel are defined by their differing levels of carbon. Another common alloying element is manganese (Mn). The metal is sorted and then weighed. The scrap metal is sent to a smelter or a furnace, where it is melted down at extremely high temperatures. These temperatures can often run as high as several thousand degrees Fahrenheit. loose or in bales.
- Keywords
-
- IRONS AND STEELS
- SCRAP
- OF BASE METALS
- WASTE OR SCRAP
- OF STEEL
- FOR MELTING
- 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 7204 - Ferrous waste and scrap; remelting scrap ingots of iron or steel GIR 6 - Has been used to classify this product by the terms of heading 7204 41 - Other waste and scrap; 8 - Digit Code 720441 10 - Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles 10 - Digit Code 72044110 10 - Scrap Also Classified in Accordance with: Note 8 (a) to Section XV Harmonized System Explanatory Note (HSENs) (A) (1) to Heading 7204