Information for ruling 600012812
This section is Advance Tariff Ruling
- Start date
- 14 Apr 2025
- Expiry date
- 13 Apr 2028
- Commodity code
- 9406200000 (opens in new tab)
- Description
- A Holon Building which is a stainless steel factory made building made up of prefabricated units. Each unit is the same size as a 40ft sea container, and can be transported as such on the back of a trailer. The construction of each module, including electrics, plumbing & decoration is completed at the factory and bolted together on site to create a modular home.
- Keywords
-
- MODULAR
- HOUSINGS
- PREFABRICATED BUILDINGS
- OF STAINLESS STEEL
- STRUCTURES
- 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 9406 - Prefabricated buildings GIR 6 has been used to classify this product to subheading level 940620 - Modular building units, of steel Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to Heading 9406 and Note 4 to Chapter 94