Information for ruling 600009310
This section is Advance Tariff Ruling
- Start date
- 03 Jan 2024
- Expiry date
- 02 Jan 2027
- Commodity code
- 7610909091 (opens in new tab)
- Description
- The product is an aluminium structure. It is made from aluminium alloy Comprising a framework sub-assembly (known as a cassette) It functions as a base-frame or chassis for a balcony. It is assembled by fasteners from pre-manufactured components and is typically lifted by crane and slid on steel beams or brackets to the building where required.
- Keywords
-
- WITH FRAMEWORK
- SUB-ASSEMBLIES
- PART OF
- OF METAL
- ALUMINIUM ALLOYS
- STRUCTURES
- 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 7610 - Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures GIR 6 has been used to classify the goods to sub-heading 7610 90 – Other than doors, windows and their frames and thresholds for doors. Code to 8 digits - 7610 9090 – Other than bridges and bridge-sections, towers and lattice masts Code to 10 digits - 7610 9090 10 – Other than bars, rods, profiles (whether or not hollow), tubes, pipes, unassembled, not welded, made from aluminium, whether or not alloyed, containing not more than 99.3% of aluminium; products attached (e.g. by welding or fasteners) to form subassemblies Also classified in accordance with :- Subheading 1(b) to chapter 76 Harmonised Standard Explanatory Notes (HSENs) to heading – 7610