Information for ruling 600013239
This section is Advance Tariff Ruling
- Start date
- 18 Jun 2025
- Expiry date
- 17 Jun 2028
- Commodity code
- 8302419000 (opens in new tab)
- Description
- 2Way is a hand drawn curtain and scenery track system. For use on stage, backstage, studios, auditoriums; it can be used anywhere curtains are required, in commercial or domestic properties. The track is an aluminium extrusion and utilises steel components fitted with wheeled carriers that have either plain or ball raced bearings. The track is available in 20 foot lengths (with custom cut lengths available; to meet design and/or shipping requirements) and can be extended length-wise with a joint set or side-by-side with overlap clips; curved 2Way track lengths can be rolled to any required radius. The track is operated by someone walking the curtain along the track or by hanging statically. The track system is packaged with cardboard boxes, paper void fill, cardboard edging for the track and black wrap.
- Keywords
-
- TRACK
- CURTAINS
- TRACK FIXTURES AND FITTINGS
- 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 8302- Base-metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base-metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal GIR 5 (b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 830241-Other mountings, fittings and similar articles; Suitable for buildings 8 Digit Code 83024190 - Other. Also classified in accordance with: Note 3 to Section XV Harmonised System Explanatory Notes (HSENS) (D)(5) to heading 8302