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Information for ruling 600010347

This section is Advance Tariff Ruling

Start date
29 Apr 2024
Expiry date
28 Apr 2027
Description
This product when fully assembled, would take on a geodesic dome shape. It comprises of 165 galvanised steel tubes each approximately 3m in length, 30mm in diameter and a 2mm wall thickness. These connect together by 61 geodesic nodes, these are milled from acetyl rod into 150mm x 60mm billets. Each pole is secured into position by 350 stainless steel clevis pins, at 2 x ¼ inch (imperial). It can be used as a temporary structure and can be used as an exhibition space at festivals. The dome will be packed onto pallets
Keywords
  • OF BASE METALS
  • GALVANIZED
  • TUBES
  • STRUCTURES
  • OF STEEL
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 6 has been used to classify the goods to subheading level 730890: Other than elsewhere specified within this subheading 8 Digit code 73089098: Other than solely or principally of sheet 10 Digit code 7308909890: Other than steel sections of wind towers for use in the assembly of utility scale tubular wind towers, whether or not tapered, whether or not including an embedded tower foundation section, whether or not joined with nacelles or rotor blades, designed to support the nacelle and rotor blades, for use in wind turbines with an electrical power generation capacity – either in onshore or offshore applications - equal to or in excess of 1.00 megawatt, and with a minimum height of 50 meters measured from the base of the tower to the bottom of the nacelle when the tower is fully assembled Also classified in accordance with: Note 3 to Section XV Harmonized System Explanatory Notes (HSEN's) to heading 73.08