Information for ruling 600013206
This section is Advance Tariff Ruling
- Start date
- 29 Jun 2025
- Expiry date
- 28 Jun 2028
- Commodity code
- 7307929090 (opens in new tab)
- Description
- A BU Bend that is a fabricated duct fitting made from galvanized steel, designed for integration into circular air distribution systems. It serves to alter the direction of airflow within heating, ventilation, and air conditioning duct work. The product is manufactured in various fixed angles and diameters to match standard duct sizes. For this particular classification, the bend is for the 90° angle. This bend includes factory-installed EPDM rubber gaskets to ensure airtight mechanical connections without the need for additional sealing materials.
- Keywords
-
- AIR CONDITIONING EQUIP. PARTS
- OF RUBBER
- FITTINGS
- OF STEEL
- BENDS, PIPES
- 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)). GIR 1 has been used to classify this product by the terms of heading 7307: Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel GIR 6 has been used to classify the goods to subheading level 730792: Other than cast fittings; Other than of other, of stainless steel 8 Digit code 73079290: Threaded elbows, bends and sleeves; Elbows and bends 10 Digit code 7307929090: Other than for use in certain types of aircraft Also classified in accordance with: Note 3 to Section XV Harmonized System Explanatory Note (HSEN's) to heading 7307