Information for ruling 600012552
This section is Advance Tariff Ruling
- Start date
- 02 May 2025
- Expiry date
- 01 May 2028
- Commodity code
- 6306120000 (opens in new tab)
- Description
- The product is a wall mounted awning. The awning is made from is aluminium, steel and polyester fabric. A steel bar is attached to the wall (using screws and bolts provided) which provides structural support to hold the awning in place during use. An aluminium front bar forms the leading edge of the awning, serving as an anchor point for the polyester fabric. There are also aluminium extendable arms that are used to support the awning when deployed. The polyester fabric is PU-coated, and waterproof and provides protection against the sun and rain. This structure is a non-permanent fixture and can be taken down.
- Keywords
-
- PUT UP FOR RETAIL SALE
- FABRIC
- WITH METAL
- SUN SHADE
- AWNINGS
- WALL MOUNTED
- 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 6306; Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. GIR 3(b) has been used as the Polyester Fabric Cover which provides a canopy function against the elements is considered to be the essential character. GIR 6 Has been used to identify this product by the terms of heading 630612: Tarpaulins, awnings and sunblinds, of synthetic fibres. Also classified in accordance with: Harmonised System Explanatory Notes to heading 6306 (3).