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Information for ruling 600015362

This section is Advance Tariff Ruling

Start date
06 May 2026
Expiry date
05 May 2029
Description
The Unistrut U15 Extra Heavy Duty Cable Ladder is a structural steel cable management component designed to support and route electrical or communications cables in fixed installations. The U15 series is characterised by 150 mm high side rails with welded transverse rungs forming an open ladder-type structure. The ladder provides mechanical support for cable runs and allows cables to be laid across the rungs and secured as required. The U15 range is classified as extra heavy duty, intended for installations requiring higher load capacity and long support spans (e.g 3 meter straight lengths). The ladders are manufactured from steel with welded rungs and supplied in hot-dip galvanised finish for corrosion protection. In the intended installation, the ladder is used as a fixed support structure to route communications and power cables between a communications equipment shelter and the pedestal of an antenna reflector. The product performs a passive mechanical support function only and does not contain electrical or electronic components. The ladder will be shipped fixed to a flat rack container.
Keywords
  • OF BASE METALS
  • OF STEEL
  • LADDERS
  • STRUCTURES
  • FOR CABLES
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 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 - shipped fixed to a flat rack container. 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 steel sections of wind towers for use in the assembly of utility scale tubular wind towers, whether or not tapered, whether or not including an embedded tower foundation section, whether or not joined with nacelles or rotor blades, designed to support the nacelle and rotor blades, for use in wind turbines with an electrical power generation capacity – either in onshore or offshore applications - equal to or in excess of 1.00 megawatt, and with a minimum height of 50 meters measured from the base of the tower to the bottom of the nacelle when the tower is fully assembled Also classified in accordance with: Note 3 to Section XV Harmonized System Explanatory Notes (HSEN's) to heading 73.08 Harmonized System Explanatory Notes (HSEN's) to heading 73.26