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Information for ruling 600009308

This section is Advance Tariff Ruling

Start date
30 Jan 2024
Expiry date
29 Jan 2027
Description
Aluminium alloy extruded handrail profile (unassembled), may or may not be powder coated. The profile (tapered top) is fitted on top of a balustrade to provide guarding for a balcony. They are made from aluminium alloy grade 6063 T6 with a standard length of 5800mm. The handrail profile is extruded from molten aluminium alloy. The handrail fixes on to a flat core rail on top of vertical balustrade bars. This finishes off the balustrade of a balcony. Packaged/presented: The handrail profile is 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
  • OF ALUMINIUM ALLOY
  • UNASSEMBLED
  • EXTRUDED
  • PROFILED
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