Information for ruling 600015319
This section is Advance Tariff Ruling
- Start date
- 05 May 2026
- Expiry date
- 04 May 2029
- Commodity code
- 7308909890 (opens in new tab)
- Description
- It is a metal enclosure product which is installed into commercial buildings, and its sole function is to protect electrical cables in the ceiling voids. It is made entirely of mild steel The range of Cable Trunking product is in various sizes, which are due to the differing number of cables required from one job to another. However, all products are made in the same way, using the same materials, and have the exact same application/function. Packaged with steel strapping and plastic shrink-wrap.
- Keywords
-
- PROTECTIVE CASINGS
- WITH SUPPORTING FUNCTION
- HOUSINGS
- STRUCTURES
- FOR CABLES
- PERMANENT
- 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 5 (b) - has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 730890: Other than elsewhere specified within this subheading 8 Digit code – 73089098 – Other than solely or principally of sheet. 10 Digit code – 7308909890 – Other than elsewhere specified in this subheading. Also classified in accordance with: Section Note 3 and 9 (e) to Heading 7308 refers Harmonised System Explanatory Notes (HSENs) to Heading 73.08