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Information for ruling 600010155

This section is Advance Tariff Ruling

Start date
26 Apr 2024
Expiry date
25 Apr 2027
Description
Aluminium wires that are used for electrical wiring. The aluminium wires are created from aluminium ingot using a process called wire drawing. Drawing involves pulling the metal through a die which incrementally reduces the diameter of the metal, while also increasing its length. By drawing the metal through increasingly small dies, the aluminium can eventually be drawn into a thin, flexible wire – which can then be used as the aluminium conductors in electrical cables. The aluminium wire are uninsulated. It is packed in a round roll or loose in large bags.
Keywords
SCRAP ALUMINIUM WIRES CABLES
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: GIR1 has been used to classify this product by the terms of heading 7614 - Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated GIR 5 (b) has been used to identify the type of packaging – rolls GIR 6 has been used to classify the goods to subheading level 761490 – other than with steel core Also classified in accordance with:- Chapter 76 Subheading Note 1 Harmonized System Explanatory Notes (HSENS) to 7614