Information for ruling 600013351
This section is Advance Tariff Ruling
- Start date
- 30 Jun 2025
- Expiry date
- 29 Jun 2028
- Commodity code
- 7616999099 (opens in new tab)
- Description
- A hot tub safety hand rail that is designed to assist bathers getting in and out of their hot tub. Height can be adjusted to suit user. Made of aluminium. Packed in cardboard box.
- Keywords
-
- OF BASE METALS
- OF ALUMINIUM
- ONLY FOR SUPPORT
- HANDLES
- HANDRAILS
- 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 of 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 7616 Other articles of aluminium. GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 761699 Other than Nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles; Other than cloth, grill, netting and fencing of aluminium wire. 8-digit Code 76169990 Other than cast 10-digit Code 7616999099 Other than elsewhere specified within this heading Also classified in accordance with: Section Note 3 to Section XV Harmonized System Explanatory Notes (HSENs) to Heading 7616