Aluminium handrail balustrades are manufactured from powder-coated aluminium.
The aluminium balustrades can be installed alongside Timber, PVC and Solid Composite Decking to provide added safety or a dividing element.
The product comes packed in individual cardboard boxes.
Keywords
OF ALUMINIUMOF METALOF BASE METALSHANDRAILSSTRUCTURESSETS
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 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 5(b) has been used to identify the type of packaging - Packed in individual cardboard boxes.
GIR 6 has been used to classify the goods to subheading level 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
Also classified in accordance with:-
Note 3 to Section XV
Harmonised System Explanatory Notes (HSENs) to heading 76.10