Skip to main content
Back

Information for ruling 600010618

This section is Advance Tariff Ruling

Start date
02 Jul 2024
Expiry date
01 Jul 2027
Description
Pre painted hot dip aluminium-zinc alloy coated steel coil. The product is carbon or low carbon steel which is coated with varying thicknesses of external and internal quality paints and used for manufacturing roll formed roof and wall sheet for cladding building envelopes. It has a width of 0.45mm x 1220mm. It is produced by a continuous coating process within a steel mill which, when used in a building envelope, offers both an aesthetic coating as well as a more corrosion resistant material in comparison to uncoated steels. The coils are packaged in wax paper and steel sheet wrap to protect them in transit.
Keywords
  • OF BASE METALS
  • CARBON
  • COATED
  • ALUMINIUM ALLOYS
  • COILS
  • OF STEEL
  • ZINC ALLOYS
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 7210 - Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated GIR 5 (b) - has been used to identify the type of packaging. The product is packaged in wax paper and steel sheet wrap to protect them in transit GIR 6 has been used to classify this product to subheading level 721070 - Painted, varnished or coated with plastics 8 Digit Code 72107080 - Other than tinplate, varnished; products, plated or coated with chromium oxides or with chromium and chromium oxides, varnished 10 digit code 7210708095 - Other than elsewhere specified. Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to Heading 7210 and Note 3 to Section XV