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Information for ruling 600011291

This section is Advance Tariff Ruling

Start date
20 Sep 2024
Expiry date
19 Sep 2027
Description
A 45ft steel container frame module with 129 compressed natural gas (CNG) type 4 cylinders. The module is used for the transportation and safe operation of the CNG cylinders. The container frame of the module is specially designed and equipped for carriage by one or more modes of transport. The CNG cylinders held within the module are a full carbon design and have a seamless plastic liner of high-density polyethylene (HDPE). The container module is equipped with various controls and connections relating to the safe operation and maintenance of the CNG cylinders. The cylinders are empty for transportation and the pressure of the cylinders during transport to the UK will be 10-bar. All side walls of the container module are covered by self-extinguishing tarpaulins to protect the cylinders, piping and other attached parts during travel.
Keywords
  • CONTAINERS
  • AS MODULE
  • AS CYLINDERS
  • FRAMES
  • FOR GASES
Justification
Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 8609 - Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport. GIR 3b - has been used as the container frame is considered to be the essential character. 8 digit code 86090090 - Other than containers with an anti-radiation lead covering, for the transport of radioactive materials. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Chapter 86 - General Note (E). Harmonized System Explanatory Notes (HSEN) to heading 8609 - Note (3). WCO Opinions - Opinion 1 to heading 8609.