Information for ruling 600010277
This section is Advance Tariff Ruling
- Start date
- 23 Apr 2024
- Expiry date
- 22 Apr 2027
- Commodity code
- 7308909890 (opens in new tab)
- Description
- Steel Cable Balustrade Railing Set which is material used for building balustrades around decks, balconies and patios. The goods are used to make outdoor balustrades, using two separately sold aluminium posts. The composition of the stainless steel cable is 5mm thick stainless steel 304. The various components (steel cable, connectors and end-piece) are packaged with a single aluminium top handrail in individual cardboard boxes.
- Keywords
-
- OF BASE METALS
- ALUMINIUM
- CONNECTORS
- OF METAL
- FOR OUTDOOR USE
- HANDRAILS
- STRUCTURES
- 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 7308 - Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel GIR 5(b) - has been used to identify the type of packaging. Individual cardboard boxes GIR 6 has been used to classify this product to subheading level 730890 - Other than bridges and bridge-sections; Other than towers and lattice masts; Other than doors, windows and their frames and thresholds for doors; Other than equipment for scaffolding, shuttering, propping or pit-propping 8 Digit Code 73089098 - Other than solely or principally of sheet 10 digit code 7308909890 - Other than elsewhere specified Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to Heading 7308 and Note 3 to Section XV