Information for ruling 600011434
This section is Advance Tariff Ruling
- Start date
- 19 Sep 2024
- Expiry date
- 18 Sep 2027
- Commodity code
- 8431310000 (opens in new tab)
- Description
- Tube-Top-Long Version LH is utilised in the manufacture of a retracting hinge section of a curved stairlift rail and made from 36.0 x 4mm BS6323/4 mild steel tubing that has been drilled, machined and welded to 100 x 30 x 6mm mild steel plate. The plate is used to ensure straightness/squareness of the tube. It prevents any distortion or misalignment, especially during transit. It is sacrificial and is discarded during the fabrication process. The drilled holes are the location holes for the hinge plate. The cut/incision allows for the hinge to retract when in use. Tube-Top-Long Version LH is part of the finished stairlift rail. Specifically, the hinge section of the rail. This section retracts when the Stairlift is not in use, ensuring minimal footprint of the rail product reducing any potential obstruction at the foot of the staircase. Crated in Cardboard Boxes.
- Keywords
-
- STAIRLIFTS
- RAILS
- PART OF
- OF METAL
- OF STEEL
- TUBES
- 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 8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 Gir 5 (b) has been used to identify the type of packaging. Gir 6 - has been used to classify the goods to subheading level 843131 Of lifts, skip hoists or escalators Also classified in accordance with: Note 2b to Section XVI Harmonised System Explanatory Notes (HSENs) to heading 8428 (III) (M) and Parts Harmonised System Explanatory Notes (HSENs) to heading 8431