Information for ruling 600009625
This section is Advance Tariff Ruling
- Start date
- 08 Feb 2024
- Expiry date
- 07 Feb 2027
- Commodity code
- 7604109089 (opens in new tab)
- Description
- Aluminium profiles – these are sheets of non-alloyed aluminium cut to length to function as part of an under-floor heating system. Each piece is 98mm wide with a thickness of 0.5mm and has a raised part in the middle and throughout its length, this allows the metalwork to lay onto the heated pipes, allowing conduction of heat to the aluminium. The profiles care cut to length where required as part of the installation process. During shipping items are packed 42 to a box.
- Keywords
-
- PROFILES
- UNALLOYED ALUMINIUM
- PART OF
- OF METAL
- SHAPED
- 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 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 7604 10 – Of aluminium, not alloyed Code to 8 digits - 7604 1090 – Profiles Code to 10 digits - 7604 1090 90 – Other than unassembled, not containing more than 99.3% aluminium Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 7604 Note 9 (b) to Harmonised Standard Explanatory Notes (HSENs) to section XV Subheading note 1 to chapter 76