Information for ruling 600010110
This section is Advance Tariff Ruling
- Start date
- 16 May 2024
- Expiry date
- 15 May 2027
- Commodity code
- 7308905900 (opens in new tab)
- Description
- Grade 430 stainless steel hook-on (light duty) hanging / suspension rails for the attachment of PVC strips. It is supplied in 1.5mm thickness. Length is between 984mm and 1968mm and are 0.9mm thick. Component parts are assembled to form a metal structure used for the installation of PVC strip curtain systems and nothing else. Used for creating barriers over doorways to retain heat / cold and also to pest proof e.g. stop birds and vermin entering warehouses to roost etc.
- Keywords
-
- RAILS
- TRACK FIXTURES AND FITTINGS
- OF METAL
- AS SHEETS
- 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 (GIR)s: GIR 1 has been used to classify this product by the terms of heading 7308 - Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel GIR 2(a) has been used as the goods are unassembled GIR 6 has been used to classify the goods to sub-heading 7308.90 – Other than elsewhere specified in this heading Code to 8 digits - 7308.9059 – Solely or principally of sheet; other than panels comprising two walls of profiled (ribbed) sheet with an insulating core Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 7308 WCO to heading 730890 (6)