Information for ruling 600013939
This section is Advance Tariff Ruling
- Start date
- 19 Nov 2025
- Expiry date
- 18 Nov 2028
- Commodity code
- 7307231055 (opens in new tab)
- Description
- The elbows are used in pipelines to change the angle of the pipeline. They are made from stainless steel. The stainless steel elbow is welded into a pipeline to change angle of pipeline, but keep a continued flow.
- Keywords
-
- PIPE FITTINGS
- ELBOWS
- OF STAINLESS STEEL
- OF METAL
- BUTT WELDING 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)). GIR 1 has been used to classify this product by the terms of heading 7307 - Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel GIR 6 has been used to classify the goods to subheading level 7307 23 - Other, of stainless steel; Butt welding fittings 8 Digit Code 730723 10 - Elbows and Bends; Of austenitic stainless steel grades, corresponding to AISI types 304, 304L, 316, 316L, 316Ti, 321 and 321H and their equivalent in the other norms, with a greatest external diameter not exceeding 406.4 mm and a wall thickness of 16 mm or less, with a roughness average (Ra) of the internal surface not less than 0.8 micrometres, not flanged, whether or not finished 10 Digit Code 73072310 55 - Other than consigned from Malaysia; Other than for use in certain types of aircraft Also classified in accordance with: Notes 2(a) and 3 to Section XV Harmonized System Explanatory Notes (HSEN) to heading 73.07