Information for ruling 600013205
This section is Advance Tariff Ruling
- Start date
- 03 Jul 2025
- Expiry date
- 02 Jul 2028
- Commodity code
- 6907220000 (opens in new tab)
- Description
- Terracotta cladding tiles made from clay. These are extruded, dried and fired at 1200 degrees. These are designed to be attached to a metal framework, which is then attached to an outside wall. The finished article is designed to cover and protect an outside wall. The finished article offers thermal insulation. The product for classification is the cladding tiles alone.
- Keywords
-
- CERAMICS
- OF TERRACOTTA
- CLAYS
- FOR OUTDOOR USE
- FOR WALLS
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 6907: Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics GIR 6 has been used to classify this product by the terms of heading 690722: Flags and paving, hearth or wall tiles, other than those of subheadings 6907 30 and 6907 40, of a water absorption coefficient by weight exceeding 0.5% but not exceeding 10% Also classified in accordance with: Genera note to chapter 69 Harmonised System Explanatory Note (3) to heading 6907