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Information for ruling 600014942

This section is Advance Tariff Ruling

Start date
24 Mar 2026
Expiry date
23 Mar 2029
Description
Steel energy angle profiles produced for transmission towers. The profiles are made in carbon steel, which is tested to specific grade standards. They are to be imported in specific dimensions and special tailored lengths, which are unique for both transmission tower structures and specific to the design of each of the towers within these large-scale projects. All material is to be delivered to the end-users in full as we cannot stock this material for general supply due to its tailored nature. Material is produced via a scrap route electric-arc furnace hot-rolling. Bundled with steel banding. Identified by unique bundle numbers and cast/heat details.
Keywords
  • CARBON STEEL
  • ANGLES
  • TOWERS
  • FOR ENERGY
  • HOT ROLLED
  • PROFILES
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 6 - has been used to classify the goods to subheading level 730820 - Towers and lattice masts 8 Digit Code 73082010 - Tubular wind turbine steel towers and tower-sections 10 Digit Code 7308201090 - Other than elsewhere specified within this subheading Also classified in accordance with : Harmonised System Explanatory Notes (HSENs) to heading 7308