Information for ruling 600010262
This section is Advance Tariff Ruling
- Start date
- 30 Apr 2024
- Expiry date
- 29 Apr 2027
- Commodity code
- 7326909890 (opens in new tab)
- Description
- This product is adjustable steel pedestals. The middle tube of the pedestal is made of steel and the top and bottom plate are made from cast steel. Pedestals are covered with a protective paint layer. The pedestals are used to raise the height of outdoor decking, they are a subframe solution built to elevate the decking framework without the use of posts. Pedestal riser and joint cradle are included. Comes in 5 size options between 18-310mm, boxed in multiple items per carton (quantities depend on the size).
- Keywords
-
- OF BASE METALS
- STANDS
- OF CAST STEEL
- FOR DECKING AND CLADDING
- ADJUSTABLE
- OF 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 the product to heading 7326 - Other articles of iron or steel GIR 3c has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level – Other than forged or stamped, but not further worked; Other than articles of iron or steel wire Eight digit code 73269098 – Other than Open-die forged; Other than Close-die forged; Other than sintered Ten digit code 7326909890 – Other than elsewhere specified within this heading Also classified in accordance with: Note 3 to Section XV Harmonised System Explanatory Notes (HSENs) to heading 7326