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Information for ruling 600012088

This section is Advance Tariff Ruling

Start date
20 Jan 2025
Expiry date
19 Jan 2028
Description
Solid slabs of cast alloyed aluminium not further worked other than being cut to length for customer requirements. Dimensions vary but are typically between 280-525mm in thickness with a width of between 800 and 1500mm and 7metres in length. Material is packed on a wooden cases/supports and often wrapped in plastic covering for further protection from the elements.
Keywords
  • RAW MATERIALS
  • ALUMINIUM
  • UNWORKED
  • OF METAL
  • 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 7601 - Unwrought aluminium GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 7601 20 – Aluminium alloys Code to 8 digits - 7601 2030 – Slabs Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 7601 Subheading note 1 to chapter 76 Additional note 1 to chapter 76