Information for ruling 600013277
This section is Advance Tariff Ruling
- Start date
- 26 Jun 2025
- Expiry date
- 25 Jun 2028
- Commodity code
- 6306120000 (opens in new tab)
- Description
- A Marine Awning that is a powered awning for shade, supplied to boat builders and built into a yacht for marine use. The framework is manufactured from 316 grade stainless steel, with an IP rated motor and gearbox. The stainless steel framework is fitted with a canvas top cover which provides the shade. The units are generally bespoke sized to a particular yacht type and are either 12v or 24v, and retract into a pocket set into the yacht roof. They can be colour matched to the colour of the yacht
- Keywords
-
- FOR PROTECTION AGAINST THE SUN
- FOR BOATS
- OF STAINLESS STEEL
- OF SYNTHETIC FIBRE
- FOR PROTECTION
- MECHANICAL
- SUN SHADE
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 6306; Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. GIR 3b has been used as the canvas top cover which provides a canopy function against the elements is considered to be the essential character. GIR 6 has been used to identify this product by the terms of heading 630612: Tarpaulins, awnings and sunblinds, of synthetic fibres. Also classified in accordance with: Harmonised System Explanatory Note 3 to heading 6306