Skip to main content
Back

Information for ruling 600014847

This section is Advance Tariff Ruling

Start date
24 Mar 2026
Expiry date
23 Mar 2029
Description
The 2Way Joint Set is used to connect to sections of 2Way to make the track longer. The joint set consists of a 5mm thick plate, four grub screws and two roll pins. The plate slides into the top channel of the aluminium track and is secured into place with four M6 grub screws; two screws in the initial track, two screws in the adjoining track. The roll pins are inserted into two keyhole slots in the bottom left and right corners of the initial track to align it with the adjoining track. These are bespoke fittings for the theatrical system. This component part is manufactured in the UK. The 2Way Joint Set is packaged within a cardboard box or recyclable plastic bag; it is either sent individually or as part of the tracking system depending on customer needs. The greater system packaging is cardboard boxes, paper void fill, cardboard edging for the track and black wrap. Should the system be sent internationally, it will 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