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Information for ruling 600014983

This section is Advance Tariff Ruling

Start date
26 Mar 2026
Expiry date
25 Mar 2029
Description
A circular female end duct take-off component or end cap for use with larger HVAC (Heating, Ventilation, and Air Conditioning) ducting systems to cap an inlet duct. The end cap has a fixed wire mesh screen across the opening with a grid size of 10 x 10 mm and still acts as an end cap but prevents larger particles or foreign objects from entering branch ducts. Manufactured from EPNF galvanized steel - that is steel coated with a protective layer of zinc to prevent rusting and corrosion. Intended for installation in standard circular duct sizes in residential, commercial, and light industrial HVAC systems where simple mechanical filtration or debris protection is required rather than fine air filtration.
Keywords
  • OF STEEL
  • WIRE NETTING
  • OF STEEL WIRE
  • WELDED
  • GALVANISED
  • ARTICLES OF WIRE
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 7314 - Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel GIR 3b - Has been used as the wire mesh is considered to be the essential character. GIR 6 - Has been used to classify the goods to subheading level 7314 31 - Other grill, netting and fencing, welded at the intersection; plated or coated with zinc Also classified in accordance with Note 3 to Section XV Harmonized System Explanatory Notes (HSEN) Note (A) to Heading 7314