Information for ruling 600014193
This section is Advance Tariff Ruling
- Start date
- 13 Nov 2025
- Expiry date
- 12 Nov 2028
- Commodity code
- 7610909095 (opens in new tab)
- Description
- The Gazebo is a non permanent outdoor structure. Optional screens can be added to the structure which would provide shade and protection from inclement weather . The Gazebo structure is made from aluminium, both frame and roof. 75% machine made 25% hand made. The optional screens are made of 75% Aluminium and 25% textaline rubber material. Comes packed in 3 standard carboard export cartons.
- Keywords
-
- UNMOUNTED
- OF ALUMINIUM
- FOR THE GARDEN
- IN PACKS
- GAZEBO
- STRUCTURES
- FRAMES
- 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 7610- Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures GIR 3B - has been used as the aluminium frame is considered to be the essential character. GIR 5 (b) - has been used to identify the type of packaging as cardboard cartons. GIR 6 - has been used to classify the goods to subheading level 761090-Other than Doors, windows and their frames and thresholds for doors 8 Digit Code 76109090-Other than Bridges and bridge-sections, towers and lattice masts 10 Digit Code 7610909095-Other than elsewhere specified Also Classified In Accordance With: Note 3 to Section XV Harmonised System Explanatory Notes (HSENs) to heading 7610 Harmonised System Explanatory Notes (HSENs) to heading 9406 WCO OPINIONS - Section notes 7610.90