Information for ruling 600009429
This section is Advance Tariff Ruling
- Start date
- 21 Dec 2023
- Expiry date
- 20 Dec 2026
- Commodity code
- 84313100 (opens in new tab)
- Description
- A stairlift rail made up of rails constructed from tubular steel , specifically designed , shaped and chamfered to fit a stairlift system. The ends of each rail are machined in such a way, to allow for more than one rail to be joined to another and to allow the carriage to travel on the rail without impediment. The rail is specific to this application and unsuitable for other uses. The material is cold finished and welded.
- Keywords
-
- STAIRLIFTS
- RAILS
- PART OF
- OF METAL
- OF STEEL
- TUBES
- 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 8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 GIR 6 - has been used to classify the goods to subheading level 843131 Of lifts, skip hoists or escalators Also classified in accordance with: Section XVI to Note 2(b) Harmonised System Explanatory Notes (HSENs) to heading 84.31