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Information for ruling 600010273

This section is Advance Tariff Ruling

Start date
18 Apr 2024
Expiry date
17 Apr 2027
Description
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 METALS OF STEEL PIPES AND TUBES MISC. 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