Information for ruling 600010005
This section is Advance Tariff Ruling
- Start date
- 11 Apr 2024
- Expiry date
- 10 Apr 2027
- Commodity code
- 8431310000 (opens in new tab)
- Description
- This product is an aluminium rail for a stairlift. A chair or lifting platform is attached to the rail which allows the chair or lifting platform to move up and down the stairs.
- Keywords
-
- STAIRLIFTS
- RAILS
- OF ALUMINIUM
- PART OF
- OF METAL
- 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: Note 2b to Section XVI Harmonised System Explanatory Notes (HSENs) to heading 8431