Information for ruling 600013207
This section is Advance Tariff Ruling
- Start date
- 30 Jul 2025
- Expiry date
- 29 Jul 2028
- Commodity code
- 7608208990 (opens in new tab)
- Description
- Uninsulated flexible ducting that is a lightweight, compressible air distribution conduit designed for use in HVAC and ventilation systems. The ducting can be considered aluminium ally. It is constructed from a multi-layer laminated aluminum and polyester film, reinforced with a high-tensile steel wire helix that provides structural support while allowing flexibility and ease of installation in confined or irregular spaces. These ducts are not welded, they are assembled via lamination and a spiral wire helix embedded. Also, the aluminium foil is not extruded, it is laminate foil. After lamination, its formed around a spiral and bonded. In addition to this, it is not seamless. The ducting is suitable for conveying air at low to medium pressures and is commonly used to connect supply and exhaust outlets to main duct lines. This uninsulated flexible ducting is supplied in compressed lengths for convenient transport and storage, and it can be extended and cut to size as required on-site. It complies with relevant industry standards for fire resistance and air tightness and is compatible with standard duct fittings and accessories.
- Keywords
-
- VENTILATION EQUIPMENT
- OF POLYESTER
- OF ALUMINIUM
- OF METAL
- OF ALUMINIUM ALLOY
- 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 the product to heading 7608 – Aluminium tubes and pipes GIR 6 has been used to classify the goods to subheading level 760820 – Of aluminium alloys 8 Digit code 76082089 - Other than welded; Other than not further worked than extruded 10 Digit code 7608208990 - Other than elsewhere specified within this subheading Also classified in accordance with: Note 3 to Section XV Note 9 (e) to Section XV Harmonized System Explanatory Notes (HSEN's) to heading 7608