Information for ruling 600009837
This section is Advance Tariff Ruling
- Start date
- 13 Feb 2024
- Expiry date
- 12 Feb 2027
- Commodity code
- 7326909890 (opens in new tab)
- Description
- DEFENDER 400 Professional screen with castors 6ft 3” x 6ft 4 Mobile welding screens, used in metal fabrication as a health & safety screen to stop harmful welding flash being viewed by passers-by The flexible PVC screen stops the harmful UV rays from damaging human eyes The screens are made from 0.4mm thick flexible PVC sheet with eyelets attached to enable them to be easily attached to the steel tube frames. Frames are very similar to a portable clothes rail in design supplied with castors. The products are supplied in kit form with instructions included to make the frames They are supplied individually boxed in cardboard cartons.
- Keywords
-
- PORTABLE
- WITH METAL FRAMES
- WITH WHEELS
- FOR PROTECTION
- WITH CASTORS
- CASTORS
- 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) 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 7326 - Other articles of iron or steel. GIR 2(a) has been used as the goods are unassembled GIR 3(b) has been used as the steel frame is considered to be the essential character. GIR 5(b) has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 732690 – Other than forged or stamped, but not further worked or articles of iron or steel wire. 8 Digit code 73269098 – Other than elsewhere specified in this subheading. 10 Digit code 7326909890 – Other than elsewhere specified. Also classified in accordance with: Note 3 to Section XV Harmonised System Explanatory Notes (HSENs) to Heading 7326