Information for ruling 600009304
This section is Advance Tariff Ruling
- Start date
- 22 Feb 2024
- Expiry date
- 21 Feb 2027
- Commodity code
- 7606129386 (opens in new tab)
- Description
- Aluminium alloy sheets. Hot rolled from molten aluminium and 3mm thick. The sheets are flat, (not folded) not backed, without internal layers of other material and oblong in shape. The product will be used to form panels for balconies and will be later folded and cut to size as required but not exceeding a maximum width of 2000mm and a maximum length of 4000mm due to manufacturing limit. The product is palletised and wrapped for transport purposes.
- Keywords
-
- METAL SHEETS
- OF ALUMINIUM ALLOY
- RECTANGULAR
- OF BASE METALS
- 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 7606 - Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm. GIR 5(b) has been used to identify the type of packaging - Packaged palletize and wrapped. GIR 6 has been used to classify this product to subheading level 760612 - Rectangular (including square); of aluminium alloys. 8 Digit Code 76061293 - Other than beverage can body stock, end stock and tab stock; other than aluminium composite panel; other of a thickness of, not less than 3 mm but less than 6 mm. 10 digit code 7606129386 - Other than plates bearing a specific manufacture number, for use in certain types of aircraft; other not backed, without internal layers of other material; other than for use as body panels in the car industry or for use in the manufacture of aircraft parts. Also classified in accordance with: Section Notes 3 and 9(d) to Section XV Subheading note 1(b) to heading 7604 Harmonised System Explanatory Notes (HSENs) to Heading 7606