Information for ruling 600012659
This section is Advance Tariff Ruling
- Start date
- 29 Apr 2025
- Expiry date
- 28 Apr 2028
- Commodity code
- 7616999099 (opens in new tab)
- Description
- A Mast and Rigging of a sailing yacht that is used to attach sails. The Mast is made of aluminium, the Rigging is made of steal wires and rope. It is made when the aluminium mast profile is cut to length, and the rigging is then cut to the same length and attached to the mast. At the point of installation of the mast to the boat the rigging wires are used to stabilise the mast and keep it in place. It is a crucial structure helping in harnessing wind power to propel the yacht. It is packaged in one large wooden box, 18m long, 0.5m wide and 0.5m deep. The mast and rigging are purchased from South Africa.
- Keywords
-
- OF ALUMINIUM
- TELESCOPIC MASTS
- FOR SAILING
- YACHTS
- OF STEEL WIRE
- 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 7616 - Other articles of aluminium GIR 5 (b) - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 761699 - Other than Cloth, grill, netting and fencing, of aluminium wire 8 Digit Code 76169990 - Other than cast 10 Digit Code 7616999099 - Other than elsewhere specified within this heading Also classified in accordance with : Harmonised System Explanatory Notes (HSENs) to heading 7616