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Information for ruling 600010830

This section is Advance Tariff Ruling

Start date
06 Aug 2024
Expiry date
05 Aug 2027
Description
This ruling is just for the Foldable Metal Frame only. Made from Aluminium the frame is free standing but can be secured using leg weights or ground pegs (not supplied). The frame has no sides and is fixed using steel nuts and bolts. The frame size when erected comes in three sizes 3meters x 3 meters 3meters x 4.5 meters 3 meters x 6 meters Packaged as one unit in a cardboard box. Used for used for pop up advertising shelter when supplied with foam / polycarbonate roof or printed fabric roof.
Keywords
  • FREE STANDING
  • FOLDABLE
  • OF ALUMINIUM
  • STRUCTURES
  • FRAMES
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 7610 - Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures GIR 5 (b) - has been used to identify the type of packaging as cardboard box. GIR 6 - has been used to classify the goods to subheading level 761090 - Other than Doors, windows and their frames and thresholds for doors 8 Digit Code 76109090 - Other than Bridges and bridge-sections, towers and lattice masts 10 Digit Code 7610909095 - Other than elsewhere specified Also Classified In Accordance With: Harmonised System Explanatory Notes (HSENs) to heading 7610