Information for ruling 600015101
This section is Advance Tariff Ruling
- Start date
- 19 Mar 2026
- Expiry date
- 18 Mar 2029
- Commodity code
- 7616999099 (opens in new tab)
- Description
- The product is a lockable storage box for use on trailers. The storage box is made from formed and welded aluminium checker plate. There are steel hinges present and the box has stainless steel lock parts that are key-operated. Rubber or plastic seals can be added to prevent water and dirt entering. The storage box is intended to be securely bolted to the chassis or bodywork of the trailer, becoming a permanent fixture, which are designed to provide secure storage for parts and accessories, such as tools, lashing or ratchet straps and security devices etc. The toolboxes are fitted to the chassis, bodywork, or drawbar by means of bolts, whereby holes are drilled through the toolbox, into the chassis or by means of brackets specially designed for this purpose. The key-operated lock can be located either in the hinged lid or in the front face of the box to secure the lid in the closed position and prevent the contents from being stolen. However, the aluminium determines the character of article and also the storage box can be used other than with the trailer, it is not specific to the trailer, it can be used independently from the trailer.
- Keywords
-
- OF BASE METALS
- HINGED SIDES
- ALUMINIUM
- PUT UP FOR RETAIL SALE
- FOR STORAGE OF GOODS
- STORAGE BOXES
- 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)). GIR 1 - Has been used to classify this product by the terms of heading 7616 - Other articles of aluminium. GIR 5 (b) - Has been used to identify the type of packaging - Packaged in a plain brown cardboard outer box GIR 6 - Has been used to classify this product by the terms of heading 7616 99 - Other than nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles 8 - Digit Code 761699 90 - – Other than cloth, grill, netting and fencing, of aluminium wire; Other than cast. 10 - Digit Code 76169990 99 - Other than hand-made; Other than elsewhere specified; Other than aluminium radiators and elements or sections of which such radiator is composed, whether or not such elements are assembled in blocks. Also Classified in Accordance with: Note 3 to Section XV Harmonized System Explanatory Note (HSEN's) to Heading 7616