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Information for ruling 600014610

This section is Advance Tariff Ruling

Start date
09 Jan 2026
Expiry date
08 Jan 2029
Description
Large Aluminium screens privacy screens for gazebos are accessories such as side panels with curtains made from Texaline. These screens offer increased privacy, protection from the sun, and a barrier against wind, enhancing the functionality of the gazebo. The products are designed to blend with their "outdoor living" range, focusing on aesthetics and durability.
Keywords
  • OF BASE METALS
  • ALUMINIUM
  • OF TEXTILES
  • FOR THE GARDEN
  • SCREENS
  • STRUCTURES
  • FRAME PARTS
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 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 WCO OPINIONS - Section notes 7610.90