Information for ruling 600013240
This section is Advance Tariff Ruling
- Start date
- 11 Jun 2025
- Expiry date
- 10 Jun 2028
- Commodity code
- 7326909890 (opens in new tab)
- Description
- A metal tray product which is installed into commercial buildings, and its sole function is to hold electrical or other cables up to the ceiling and walls. It is made entirely of mild steel. Mild steel is a type of carbon steel with a low amount of carbon – it is actually also known as “low carbon steel. The standard length of a cable tray is 3m, other lengths can be made to order. When transported to customers it is packaged with steel strapping and plastic shrink-wrap.
- Keywords
-
- FOR CABLES
- OF BASE METALS
- TRAYS
- WITH SUPPORTING FUNCTION
- OF STEEL
- PUNCHED, METAL
- 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 7326 - Other articles of iron or steel GIR 5b - Has been used to identify the type of packaging - Packaged with steel strapping and plastic shrink-wrap. GIR 6 - Has been used to classify this product by the terms of heading 7326 90 - Other than forged or stamped, but not further worked or articles of iron or steel wire Digit Code: 732690 98 - Other articles of iron or steel; Other than open-die forged, closed-die forged or sintered Digit Code: 73269098 90 - Other than elsewhere specified Also Classified in Accordance with: Note 3 to Section XV Harmonized System Explanatory Notes (HSEN's) (1) to Heading 7326