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Information for ruling 600012910

This section is Advance Tariff Ruling

Start date
07 May 2025
Expiry date
06 May 2028
Description
Sub assembly component which is utilised in the production of a hinge section of a stairlift curved rail. The component consists of a fabricated metal backplate and fittings and fixtures to accommodate further assembly of the backplate, including welded fabrications of strengthening plates and blocks. A number of holes are lasered into the backplate to facilitate further processing and assembly onto the Stairlift rail. It is manufactured in varying configurations and shaping to facilitate different rail angles depending on the configuration of staircase in the customer’s home.
Keywords
  • STAIRLIFTS
  • RAILS
  • FITTINGS
  • PART OF
  • OF METAL
  • OF STEEL
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 6 has been used to classify this product to subheading level 843131 - Of machinery of heading 8428; Of lifts, skip hoists or escalators Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to Heading 8431 and Note 2(b) to section XVI