Information for ruling 600015420
This section is Advance Tariff Ruling
- Start date
- 08 May 2026
- Expiry date
- 07 May 2029
- Commodity code
- 7306502100 (opens in new tab)
- Description
- A specialised precision tubing made from copper-brazed steel for use in standard brake line sizes. Materials include copper, steel and zinc used as plating, with PA or PVDF coatings for corrosion resistance. Tubes are cold drawn at room temperature then the welded tube is drawn through a die and over a mandrel to remove the internal weld bead to create a uniform wall thickness and smooth internal finish. Packaged in either clear polythene or resin paper packaging.
- Keywords
-
- OF STEEL
- PRECISION TUBING
- FOR VEHICLES
- WELDED
- TUBES
- 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 7306 - Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel GIR 5 (b) - Has been used to identify the type of packaging. Packaged in either clear polythene or resin paper packaging GIR 6 - Has been used to classify the goods to subheading level 730650 - Other, welded, of circular cross-section, of other alloy steel 8 Digit Code 73065021 – Precision tubes; cold-drawn or cold-rolled (cold -reduced) Also classified in accordance with: Note 3 to Section XV Note 9 (e) to Section XV Part a to Note 5 of Section XV Note f to Chapter 72 Harmonized System Explanatory Notes (HSENs) General Note (A) (2) to Section XV Harmonized System Explanatory Notes (HSENs) General Notes (1) and (2) to Chapter 73 Harmonized System Explanatory Notes (HSENs) to Heading 7306