Information for ruling 600015128
This section is Advance Tariff Ruling
- Start date
- 30 Mar 2026
- Expiry date
- 29 Mar 2029
- Commodity code
- 9406909000 (opens in new tab)
- Description
- A pre-assembled communications equipment shelter, designed to house and protect RF and antenna control equipment. The main structure is made from a prefabricated glass reinforced plastic (GRP) and incorporates the doors, walls and roof. The shelter includes a ceiling framework for overhead mounted equipment and is constructed on a steel base frame, which is essentially for cable installations and floor support. It also features internal marine plywood wall linings for secure equipment mounting, Measuring 6 m x 3 m, the shelter is fitted with RF equipment racks and an antenna control system (ACS) cabinet. Integrated systems include electrical power distribution, power distribution boards, lighting, utility sockets, earth bars and internal earthing networks, and cable trays/baskets. The shelter will be secured to a flat rack container and shipped via sea.
- Keywords
-
- WITH ROOF
- OF STEEL
- PLYWOOD
- ASSEMBLED
- STRUCTURES
- PREFABRICATED BUILDINGS
- OF PLASTIC
- 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: GIR1 – has been used to classify this product by the terms of heading 9406 – Prefabricated Buildings GIR5(b) – has been used to identify the type of packaging – Secured to a flat rack container GIR6 – has been used to classify the goods to subheading level 940690 – Other than elsewhere specified in this heading 8 Digit code 94069090 – Of other materials Also classified in accordance with: Note 4 to Chapter 94 Harmonised System Explanatory Notes (HSENs) to Heading 9406 WCO Opinion to 940690/1