Back

Information for ruling 600010281

This section is Advance Tariff Ruling

Start date
26 Apr 2024
Expiry date
25 Apr 2027
Description
The Marine Breakaway Coupling is designed as a safeguard during the offshore transfer of fluids. It works by preventing spillages into the ocean of fluids in the case of unplanned disconnection or pressure surges. The main body of the product is made from forged carbon steel with titanium alloy bolting. It is not threaded and made from carbon steel forgings and then precision machined to an approved design. It has an external diameter not exceeding 609.6mm. The product works by the bolts connecting the 2 halves which break under a specified load tension and each half immediately closes to minimise loss of fluid. It is packaged within fumigated wooden crates.
Keywords
CARBON STEEL ALLOYS CONNECTORS OF METAL TITANIUM OF BASE METALS OF STEEL FORGED COUPLINGS
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 7307 - Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel GIR 5(b) - has been used to identify the type of packaging. Packaged in fumigated wooden crates GIR 6 has been used to classify this product to subheading level 730799 - Other than flanges, threaded elbows, bends and sleeves and butt welding fittings 8 Digit Code 73079980 - Other than threaded 10 digit code 7307998099 - Other than for use in certain types of aircraft; Other than with greatest external diameter not exceeding 609.6mm Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to Heading 7307 and Note 3 to Section XV