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Information for ruling 600010215

This section is Advance Tariff Ruling

Start date
09 Apr 2024
Expiry date
08 Apr 2027
Description
A moveable art display wall for use in art galleries, museums, schools and multi-purpose venues. The system comprises of individual purpose made art display panels which are supported by a non load bearing overhead guide track. The guide track is supported from the ceiling, either fixed directly to the soffit or suspended on a telescopic supports. The aluminium guide track is cut to suitable lengths for fixing on site. Each panel comprises of a aluminium framework, medium density fibreboard and are finished with section aluminium male and female edge profiles. The panel incorporates the operating mechanism which when operated raises the panel on to castor wheels and simultaneously retracts the seal at the panel head. The mechanism is made from mild steel with nylon castor wheels. The operating mechanism is located at the panel base and operated by a removable key.
Keywords
  • OF BASE METALS
  • STANDS
  • WITH METAL FRAMES
  • OF ALUMINIUM
  • OF METAL
  • PANELS
  • FOR DISPLAY
  • FRAMES
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 3b has been used as the Aluminium frame is considered to be the essential character. 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 hooks, 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