A Steel Tube Metal Insert measuring 38 x 38mm and 0.8mm thick. The product is used as a metal insert for composite louvre cladding profile to help improve structural integrity.
The tubes are packed in 2's in pallets.
Keywords
OF BASE METALSOF STEELPIPES AND TUBESMISC. BASE METAL PRODUCT PARTS
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 7304 - Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
GIR 5 (b) - has been used to identify the type of packaging. Packed in 2's in pallets
GIR 6 has been used to classify this product to subheading level 730490 - Other than elsewhere specified
10 digit code 7304900099 - Other than with attached fittings, suitable for conducting gases or liquids, for use in civil aircraft; Other than tubes and pipes, of stainless steel
Also classified in accordance with:
Harmonized System Explanatory Notes (HSENs) to heading 8483 and Note 3 to Section XV