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Information for ruling 600010008

This section is Advance Tariff Ruling

Start date
05 Mar 2024
Expiry date
04 Mar 2027
Description
The Aluminium Ladder combines strength and style, to provide one of the most aesthetically pleasing roof access products available for commercial vehicles. By utilising highly robust aluminium handrails and glass filled nylon rungs, the Aluminium Ladder offers an extremely lightweight solution. The Aluminium Ladder has been rigorously tested to a safe working load of 120kg per ladder. The Aluminium Ladder is available in 6, 7 and 8 rung configurations with bespoke fitting kits to suit a variety of popular commercial vehicles
Keywords
OF ALUMINIUM LADDERS AND STEPS OF METAL BASE METALS LADDERS OF ALLOYS
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 of 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 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 hoooks, rivets, cotters, cotter pins, washers and similar articles; Other than cloth, grill, netting and fencing of aluminium wire. 8 Digit Code 76169990 Other than cast. 10 Digit Code 7616999099 Other than hand-made; Other than elsewhere specified; Other than Aluminum radiators and elements or sections or which such radiator is composed, whether ot not such elements are assembled in blocks Also classified in accordance with: Section Note 3 to Section XV The Harmonized System Explanatory Notes (HSENs) to Heading 7616