Information for ruling 600010499
This section is Advance Tariff Ruling
- Start date
- 20 May 2024
- Expiry date
- 19 May 2027
- Commodity code
- 8419908590 (opens in new tab)
- Description
- Parts that are made from Brass, Copper Nickel and Aluminium Bronze for specific use in Heat Exchangers. The plates are cut to size and machined and drilled as per the customer's requirements. Each plate differs in the material, dimensions, machining and drilling patterns. Items are bespoke to customers requirements (Purchase Orders/ Technical Drawings) with specific end use only for Heat Exchangers.
- Keywords
-
- OF COPPER
- OF BRASS
- HEAT EXCHANGE UNITS
- OF ALUMINIUM
- OF NICKEL
- 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)) GIR 1 has been used to classify this product by the terms of heading 8419 - for machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric GIR 6 has been used to classify the goods to subheading level 841990 - Parts 8 Digit Code 84199085 - other than of sterilisers of subheading 8419 2000 10 Digit Code 8419908590 - other than elsewhere specified Also classified in accordance with:- Harmonised System Explanatory Notes (HSEN) to heading 8419