Information for ruling 600010267
This section is Advance Tariff Ruling
- Start date
- 18 Apr 2024
- Expiry date
- 17 Apr 2027
- Commodity code
- 7610909092 (opens in new tab)
- Description
- A balustrade set comprising of aluminium spindles with fixings and composite posts made wood powder, plastic resin and additional chemicals.The item is designed to be placed around decking. The various components (composite railing sets and composite post sets) come packed in individual cardboard boxes.
- Keywords
- PUT UP FOR RETAIL SALE OF PLASTIC ALUMINIUM UNASSEMBLED BALUSTRADES RESINS OF WOOD SETS
- 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 7610: Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures GIR 2a has been used as the item is unassembled GIR 3c has been used as the components of this product have equal merit, therefore classification is to the heading last in numerical order GIR 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 761090: Other than doors, windows and their frames and thresholds for doors 8 Digit code 76109090: Other than bridges and bridge-sections, towers and lattice masts 10 Digit code 7610909092: Other than bars, rods, profiles (whether or not hollow), tubes, pipes, unassembled, not welded, made from aluminium, whether or not alloyed, containing not more than 99.3% of aluminium, products in a packaged kit with the necessary parts to assemble a finished product without further finishing or fabrication of the parts (‘finished goods kit’) Also classified in accordance with: Section note 3 to chapter 76 Harmonised System Explanatory Notes to heading 7610