Information for ruling 600010451
This section is Advance Tariff Ruling
- Start date
- 29 May 2024
- Expiry date
- 28 May 2027
- Commodity code
- 7308909890 (opens in new tab)
- Description
- The MRDS (Multi Reel Drive System) beam is a steel structure that is placed onboard vessels. MRDS towers are then placed on top of these beams, and these towers then pick up large reels which then deploys what is on the reels over the side of the vessel.
- Keywords
-
- FOR SHIPS
- OF BASE METALS
- FOR SAILING VESSELS
- 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 equipment for scaffolding, shuttering, propping and pit- propping. 8 Digit Code 73089098: other than elsewhere specified within this heading. 10 Digit code 7308909890 other than specified in this sub heading Also classified in accordance with:- Section note 3 to Section XV Harmonised System Explanatory Notes (HSEN’s) to Heading 7308.