Information for ruling 600009306
This section is Advance Tariff Ruling
- Start date
- 07 Jan 2024
- Expiry date
- 06 Jan 2027
- Commodity code
- 7604299090 (opens in new tab)
- Description
- Aluminium alloy extruded bar (unassembled) that may or may not be powder coated, which is to be used in balustrade for guarding the edge of balconies. This bar is made from aluminium alloy grade 6063 T6, which has a maximum weight of 97.50% aluminium. It is made from extruded from molten aluminium alloy. These bars are mounted vertically about 100mm apart onto a balcony, with a handrail fitted on top. They are packaged/presented by being individually wrapped with a protective layer interweaved between bundles and layers of bars inside plywood crate, or a protective layer with polythene shrink wrapping on a pallet.
- Keywords
-
- AS BARS
- OF METAL
- OF ALUMINIUM ALLOY
- UNASSEMBLED
- OF ALUMINIUM
- FOR BUILDINGS
- 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 7604 - Aluminium bars, rods and profiles GIR 2 (a) - Has been used as the goods are unassembled GIR 5b - Has been used to identify the type of packaging GIR 6 - Has been used to classify the goods to subheading level 760429 - Of aluminium alloys; Other than hollow profiles 8 Digit Code 76042990 – Profiles 10 Code 7604299090 - Other than bearing a specific manufacture number, for use in certain types of aircraft; Other than conical shapes for reinforcing lateral rudders, for use in certain types of aircraft Also Classified in Accordance with: Subheading note 1(b) to heading 7604 Note 3 to Section XVI Notes 9 (a), (b), and (e) to Section XVI Harmonized System Explanatory Notes (HSENs) 7604