Information for ruling 600010007
This section is Advance Tariff Ruling
- Start date
- 15 Mar 2024
- Expiry date
- 14 Mar 2027
- Commodity code
- 7616999099 (opens in new tab)
- Description
- This product is a handrail that is made of extruded aluminium. The handrail is a rail grasped by the hand to provide stability or support. Handrails are typically supported by posts or mounted directly to walls.
- Keywords
-
- OF BASE METALS
- EXTRUDED
- ALUMINIUM
- HANDRAILS
- 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 the product to heading 7616 – Other articles of aluminium GIR 6 has been used to classify the goods to subheading level 761699 – Other than Nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles; Other than Cloth, grill, netting and fencing, of aluminium wire. Eight digit code 76169990 – Other than Cast Ten digit code 7616999099 – Other than Aluminium radiators and elements or sections of which such radiator is composed, whether or not such elements are assembled in blocks Also classified in accordance with: Note 3 to Section XV Harmonised System Explanatory Notes (HSENs) to heading 7616