Information for ruling 600010054
This section is Advance Tariff Ruling
- Start date
- 26 Mar 2024
- Expiry date
- 25 Mar 2027
- Commodity code
- 7326909890 (opens in new tab)
- Description
- Impact Limiter for Large Transport Container. The two Impact Limiters act as a bumper, or fender, so that in the event of any impact, the container is undamaged. Each Impact Limiter is constructed of double skinned stainless steel and will be filled with a foam composite. The Impact Limiter steel work is fabricated in the UK, and the foam fill is undertaken in the US as it is a patented process only undertaken in the US. The engineering is forged steel, welded together. The Impact Limiters are attached to the container for transport by road or rail. If the container is in a collision during transport, then the Impact Limiter absorbs the energy from the collision. The Impact Limiters are packaged in a wooden crate.
- Keywords
- OF STEEL WELDED OF METAL OF STAINLESS STEEL
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 7326 - For Other articles of iron or steel GIR 5(b) has been used to identify the type of packaging GIR 6 has been used to classify this product by the terms of heading 732690 - For other than, articles of iron or steel wire 8-digit Code - 73269098 - For other than elsewhere specified in this sub-heading 10-digit Code -7326909890 - For other than elsewhere specified in this commodity code Also Classified in Accordance with: Note 3 to Section XV Harmonised System Explanatory Note (HSENs) to heading 7326 Harmonised System Explanatory Notes (HSENs) heading to 8609