Information for ruling 600010255
This section is Advance Tariff Ruling
- Start date
- 23 Apr 2024
- Expiry date
- 22 Apr 2027
- Commodity code
- 7606115089 (opens in new tab)
- Description
- Aluminium Composite Panels The materials composition is as follows: 3050 x 1500 x 3mm aluminium composite sheet comprising two 0.21 mm thick aluminium cover layers and a polyethylene or mineral core; the aluminium layer is coated in PE paint finish. The goods are used to make signs - flatbed printed direct on to aluminium panel sheets often referred to as 'Sandwich Panel' or 'Signboard'. Sheets come palletised.
- Keywords
- PANELS ALUMINIUM AS BOARDS METAL SHEETS SIGNS
- 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 7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm Gir 5 (b) has been used to identify the type of packaging. Gir 6 has been used to classify the goods to subheading level 760611 rectangular (including squares) of aluminium not alloyed Eight Digit Code 76061150 Painted varnished or coated with plastics Ten Digit Code 7606115089 other than else where specified Also classified in accordance with : Section XV Note 3 Harmonised System Explanatory Notes (HSENs) to Heading 7606 and subheading 7606.11