Information for ruling 600009313
This section is Advance Tariff Ruling
- Start date
- 12 Dec 2023
- Expiry date
- 11 Dec 2026
- Commodity code
- 7007192000 (opens in new tab)
- Description
- The toughened and laminated glass is used as part of a balustrade to guard a balcony edge, or as a privacy screen. The glass has been made by heat and is treated to make it much stronger. The laminated glass has two layers with a plastic interlayer, typically of PVB (Poly Vinyl Butyral) or SGP (SentryGlas Plus ionomer) in between. The toughening process, float glass is heated above 600C in a furnace, then for heat soaking the temperature is held at about 290C for about two hours. The lamination process involves a thin plastic sheet being laid on a panel of toughened glass then another glass panel is laid over the plastic and the layers are heated and compressed together. The glass is held by clamp fasteners on a balcony. It is packaged/presented: glass is transported on stillages, usually of steel construction and wrapped in shrink wrap.
- Keywords
-
- TOUGHENED, GLASS
- LAMINATED
- HEAT TREATED
- GLASS
- 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 7007 - Safety glass, consisting of toughened (tempered) or laminated glass. GIR 5 (b) - has been used to identify the type of packaging - glass is transported on stillages, usually of steel construction and wrapped in shrink wrap. GIR 6 - has been used to classify the goods to subheading level 700719 – Other than of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels. 8 Digit Code – 7001920 - Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent or reflecting layer. Also classified in accordance with: Harmonised system explanatory notes (HSENs) to Heading 7007