Information for ruling 600010264
This section is Advance Tariff Ruling
- Start date
- 19 Apr 2024
- Expiry date
- 18 Apr 2027
- Commodity code
- 6811820000 (opens in new tab)
- Description
- Wall cladding boards made from cement, quartz sand and fibre. These are designed to be fitted to exteriors walls to provide protection. The boards come in 3.6m lengths packed in a plastic wrapping.
- Keywords
- OF FIBRE CLADDING FOR WALLS FOR EXTERIOR WALLS OF CEMENT AS BOARDS
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 6811: Articles of asbestos-cement, of cellulose fibre-cement or the like GIR 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 681182: Not contain-ing asbestos, other sheets, panels, tiles and similar articles Also classified in accordance with: Harmonised System Explanatory Notes to heading 6811