Skip to main content
Back

Information for ruling 600009307

This section is Advance Tariff Ruling

Start date
04 Jan 2024
Expiry date
03 Jan 2027
Description
Aluminium alloy extruded decking profile (unassembled profiles) with grooves running down (parallel) length of profile, may or may not be powder coated. It is fitted onto a balcony frame to provide a floor for the balcony. Made from aluminium alloy grade 6063 T6, maximum aluminium % weight does not apply to this product, it is extruded from molten aluminium alloy. The decking profiles are laid on top of a balcony base frame and fixed down with special clips which fit into the side of each profile. That completes the floor of the balcony. Packaged/presented: these profiles are packed one inside another and layered on a pallet with protective layer interleaved and polythene shrink wrap around the outside. Typical uses of 6063 aluminium alloy include: furniture, doors, window frames, architectural profiles, decorative finishes, plumbing, railings, truck and trailer floors, electrical and electronic parts, highway signs, hospital and medical equipment, kitchen equipment, radiators; Extrusions in trains, cars and airplanes.
Keywords
  • OF BASE METALS
  • FOR ASSEMBLING
  • PART OF
  • UNASSEMBLED
  • EXTRUDED
  • PROFILED
  • GROOVED
  • OF ALUMINIUM ALLOY
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 - Packaged/presented: these profiles are packed one inside another and layered on a pallet with protective layer interleaved and polythene shrink wrap around the outside GIR 6 - Has been used to classify the goods to subheading level 7604 29 - Of aluminium alloys; Other than hollow profiles 8 - Digit Code 760429 90 - Profiles 10 Code 7604299090 - Other than elsewhere specified within this subheading Also Classified in Accordance with: Note 3 to Section XV Notes 9 (b) to Section XV Harmonized System Explanatory Notes (HSEN's) to Heading 7604