Information for ruling 600010216
This section is Advance Tariff Ruling
- Start date
- 09 Apr 2024
- Expiry date
- 08 Apr 2027
- Commodity code
- 7616999099 (opens in new tab)
- Description
- A moveable art display system of individual panels which lock between floor and ceiling. Designed for use in art galleries, museums and listed buildings where fixing to the fabric of the building is not allowed or difficult. The system comprises purpose made art display panels which incorporate a inbuilt locking/wheel mechanism to allow easy relocation. Each panel comprises of a aluminium framework and medium density fibreboard (MDF). The Panels are finished with aluminium male/female edge profiles. Each panel incorporates a operating mechanism which when operated raises on to castor wheels and simultaneously retracts the seal at the panel head. The mechanism is made from mild steel with nylon castor wheels and is 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