Information for ruling 600009312
This section is Advance Tariff Ruling
- Start date
- 03 Jan 2024
- Expiry date
- 02 Jan 2027
- Commodity code
- 7610909095 (opens in new tab)
- Description
- Various pieces of aluminium that, when assembled, form part of a balcony or balustrade. They are designed to be assembled with other components not part of this classification. They are made from aluminium alloy. Sheets of aluminium are cut and pressed into shape to form these components. For shipping purposes they are shrink-wrapped onto a pallet.
- Keywords
-
- PART OF
- UNASSEMBLED
- STRUCTURES
- BALUSTRADES
- ALUMINIUM ALLOYS
- 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 2(a) has been used as the goods are incomplete / unassembled GIR 5 (b) has been used to identify normal packaging for transport 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 95 – Other than products attached (e.g. by welding or fasteners) to form subassemblies; other than products in a packaged kit with the necessary parts to assemble a finished product without further finishing or fabrication of the parts (‘finished goods kit’) Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 7610 WCO Opinion 7610.10