Information for ruling 600014910
This section is Advance Tariff Ruling
- Start date
- 10 Mar 2026
- Expiry date
- 09 Mar 2029
- Commodity code
- 8486900000 (opens in new tab)
- Description
- Aluminium block machine to add holes. It is used in a machine for the manufacture of semiconductor wafers.
- Keywords
-
- OF ALUMINIUM
- SEMICONDUCTOR WAFERS
- FOR THE MANUFACTURE OF SEMICONDUCTOR WAFERS
- BLOCKS
- 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 8486 - Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 11 (C) to this Chapter; parts and accessories. GIR 6 - has been used to classify the goods to subheading level 848690 - Parts and accessories Also classified in accordance with : Section XVI Note 2(b) Harmonised System Explanatory Notes (HSENs) to heading 8486