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Information for ruling 600014844

This section is Advance Tariff Ruling

Start date
24 Mar 2026
Expiry date
23 Mar 2029
Description
UniTrack Joint Set The set includes an M8 bolt and four-square steel spigots. The spigots fit into the main track’s square tubes, and the bolt secures the sections through the vertical leg. These custom fittings are made in the UK. These are bespoke fittings for the theatrical system. Packaging options include cardboard boxes or recyclable plastic bags, shipped individually or as part of the tracking system. Larger shipments use cardboard, paper fill, edging, and black wrap; international deliveries may be sent in a wooden crate or on a pallet.
Keywords
  • FOR THEATRICAL SCENERY
  • MACHINE PARTS
  • MECHANICAL
  • 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 8431 parts suitable for use solely or principally with the machinery of headings 8425 to 8430 GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 843139 of machinery of heading 8428 10-digit code 8431390090 other than elsewhere specified within the heading Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) note 2 (c) to section XVI of chapter 84 Harmonised System Explanatory Notes (HSENs) note (II) parts (section note 2) (b) to section XVI of chapter 84 Harmonised System Explanatory Notes (HSENs) to 8431 Harmonised System Explanatory Notes (HSENs) to 8428