Information for ruling 600011409
This section is Advance Tariff Ruling
- Start date
- 13 Sep 2024
- Expiry date
- 12 Sep 2027
- Commodity code
- 7615101010 (opens in new tab)
- Description
- A central heating radiator or towel rail. The product is made from cast aluminium and has elements to emit heat back into the room. The design of the radiator or towel rail, depends on height, width and colour. The are used with hydronic heating systems. It is packaged in a cardboard box.
- Keywords
-
- ALUMINIUM
- FOR HEATING
- RADIATORS
- PUT UP FOR RETAIL SALE
- CAST
- FOR WALLS
- 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 7615 - Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium. GIR 3 (b) - Has been used as the 'Aluminium (Cast) Radiator' is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging - Cardboard box. GIR 6 - Has been used to classify this product by the terms of heading 7615 10 - Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like. Digit Code: 761510 10 - Of cast. Digit Code: 76151010 10 - Aluminium radiators and elements or sections of which such radiator is composed, whether or not such elements are assembled in blocks. Also Classified in Accordance with: Note 3 to Section XV Harmonized System Explanatory Notes (HSEN's) to Heading 7615