Information for ruling 600009631
This section is Advance Tariff Ruling
- Start date
- 22 Jan 2024
- Expiry date
- 21 Jan 2027
- Commodity code
- 7610909010 (opens in new tab)
- Description
- Aluminium Joist (For Decking And Paving Substructure) These aluminium joists are hollow support beams that form part of a structure which acts to support floating floors which are predominantly aluminium decking, composite decking, cement fibre decking and porcelain paving. The floating floor structures will predominantly be used on external balcony or terraces and can be fixed over open steels or on flat roof situations. For the profile to form part of the structure, various clips and screws are used to hold other parts securely to the joists. The joists are a hollow rectangular aluminium profile with various channels running down the length, the profile is made from T6-6063 aluminium alloy, with a wall thickness usually 1.5mm and plastic powder coated to add colour on the external sides. There are various sizes of the joist, usually come in 50mm width and either 20, 40 or 80mm in height, they can come in various lengths and usually 3600mm. The profile is manufactured through extrusion at high pressure though a mould, and cut to the desired length once cooled. After being cut to length the profiles are powder coated and heated to cure the paint. The individual lengths are packaged together on a large shipping pallet ready for shipment.
- Keywords
-
- FOR OUTSIDE USE
- PROFILES
- RECTANGULAR
- WITH SUPPORTING FUNCTION
- FLOATING STRUCTURES
- 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)). 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 subheading level 761090: Other than doors, windows and their frames and thresholds for doors 8 Digit code 76109090: Other than bridges and bridge-sections, towers and lattice masts 10 Digit code 7610909010: 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 Also classified in accordance with: Section Note 3 to Section XV Section Note 9(b) to Section XV Harmonized System Explanatory Note (HSEN's) to heading 76.10