Information for ruling 600010278
This section is Advance Tariff Ruling
- Start date
- 30 Apr 2024
- Expiry date
- 29 Apr 2027
- Commodity code
- 7007198095 (opens in new tab)
- Description
- A sheet of glass. The glass is toughened (tempered) safety glass without enamelling and fully transparent. The glass size is 1910 x 1100mm x 12 mm thick and will be used to make outdoor balustrades. The glass sheet comes palletised individually.
- Keywords
-
- TEMPERED
- TOUGHENED, GLASS
- AS PANELS
- AS SHEETS
- BALUSTRADES
- 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 7007 - Safety glass, consisting of toughened (tempered) or laminated glass. GIR 5b has been used to identify the type of packaging - Palletised individually. GIR 6 has been used to classify the goods to subheading level 700719 - Toughened (tempered) safety glass; other than of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels. 8 Digit Code 70071980 Other than enamelled; coloured throughout the mass (body tinted), opacified, flashed or having an absorbent or reflecting layer. 10 Digit Code 7007198095 Other than solar glass consisting of tempered soda-lime-flat-glass, with an iron content of less than 300 ppm, a solar transmittance of more than 88% (measured according to AM1.5 300-2500 nm), a resistance to heat up to 250° C (measured according to EN 12150), a resistance to thermal shocks of δ 150 K (measured according to EN 12150) and having a mechanical strength of 90 N/mm² or more (measured according to EN 1288-3). Also classified in accordance with: Harmonised system explanatory notes (HSENs) Notes (A) to Heading 7007.