Information for ruling 600014611
This section is Advance Tariff Ruling
- Start date
- 20 Jan 2026
- Expiry date
- 19 Jan 2029
- Commodity code
- 7308909890 (opens in new tab)
- Description
- The Livestock Gate is for restraining livestock within a cattle chute. It is made from Steel. When the animal is in the correct place pull the handle down which closes two steel tubes against the animals neck. It is Packed strapped to a pallet and wrapped with black plastic.
- Keywords
-
- BASE METAL
- WELDED
- FOR ANIMALS
- STRUCTURES
- OF STEEL
- 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 7308: Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel GIR 5 (b) - has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 730890: Other than elsewhere specified within this subheading 8 Digit code – 73089098 – Other than solely or principally of sheet. 10 Digit code – 7308909890 – Other than elsewhere specified in this subheading. Also classified in accordance with: Note 3 to Section XV Harmonized System Explanatory Notes (HSEN's) to heading 73.08