Information for ruling 600010108
This section is Advance Tariff Ruling
- Start date
- 22 May 2024
- Expiry date
- 21 May 2027
- Commodity code
- 7610909095 (opens in new tab)
- Description
- Goods are a PVC curtain hanging system. The kit comprises an aluminium profile, a fixing plate, mounting brackets, nuts and bolts. It is designed to suspend PVC curtain strips (not part of this classification) over a shutter or doorway area to maintain cleanliness, reduce dust levels, prevent bird roosting, maintain temperatures etc. Material of construction is aluminium alloy. The items are unassembled and not welded but are attached together on-site using these parts
- Keywords
-
- AS PROFILE SHAPES
- TRACK FIXTURES AND FITTINGS
- ALUMINIUM ALLOYS
- UNASSEMBLED
- GOODS PUT UP IN SETS
- 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 7610 - Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures GIR 2(a) has been used as the goods are unassembled GIR 6 has been used to classify the goods to sub-heading 761090 – Other than doors, windows and their frames and thresholds for doors Code to 8 digits - 7610 9090 – Other than bridges and bridge-sections, towers and lattice masts Code to 10 digits - 7610 9090 95 – Other than products attached (e.g. by welding or fasteners) to form subassemblies Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 7610 WCO Opinion 7610 -1