Information for ruling 600014676
This section is Advance Tariff Ruling
- Start date
- 09 Jan 2026
- Expiry date
- 08 Jan 2029
- Commodity code
- 7610909095 (opens in new tab)
- Description
- The Gazebo is a non permanent outdoor structure which comes with screens in with the kits as standard no option for removal which would provide shade and protection from inclement weather . This product is shipped with screens (packaged separately), Comprising of an Aluminium cassette which is 79% Products in a packaged kit with the necessary parts to assemble a finished product without further finishing or fabrication of the parts (‘finished goods kit’) Product Composition Frame Material – Aluminium Screens – Aluminium, Texaline Roof Material – Aluminium Packaging – Standard export Carton. Types and sizes; 3m x 3m Carton 1 Aluminium legs x 4 Carton 2 Aluminium Support Beams Carton 3 Aluminium Louvers Carton 4 Aluminium Screens 3m x 4m Carton 1 Aluminium legs x 4 Carton 2 Aluminium Support Beams Carton 3 And 4 Aluminium Louvers Carton 5 Aluminium Screens
- Keywords
-
- OF BASE METALS
- ALUMINIUM
- OF TEXTILES
- FOR THE GARDEN
- STRUCTURES
- FRAME PARTS
- GAZEBO
- 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 WCO OPINIONS - Section notes 7610.90