Information for ruling 600010274
This section is Advance Tariff Ruling
- Start date
- 19 Apr 2024
- Expiry date
- 18 Apr 2027
- Commodity code
- 7604210090 (opens in new tab)
- Description
- The Aluminium trim insert is designed to be fixed to concrete fence posts. Made from marine grade aluminium and covered with a high quality powder coating, these post inserts are designed to perfectly colour match with your fence panels. The inserts can help you to retrofit composite fence slats into your pre-existing concrete post network. Each insert size: 46mm x 36mm x 1800mm and come packed in 2.
- Keywords
- OF ALUMINIUM ALLOY PROFILES OF METAL OF BASE METALS HOLLOW OF ALUMINIUM INSERTS
- 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 7604: Aluminium bars, rods and profiles GIR 6 has been used to classify the goods to subheading level 760421: Of aluminium alloys; Hollow profiles 10 Digit code 7604210090: Other than hollow profile with: -one closed chamber of aluminium alloy 6063-t5 or 6060-t5, -a wall thickness of not more than 0.7 mm, and -an anodised layer of 10 µm at the surface, for use in the manufacture of board frames of whiteboards, cork boards, easel boards, education boards and display cases. Also classified in accordance with :- Note 3 to Section XV Note 9(b) to Section XV Subheading Notes to Chapter 76 Harmonised Standard Explanatory Notes (HSENs) to heading – 7604