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This section is Advance Tariff Ruling Information for ruling 600015623

Start date
13 Jul 2026
Expiry date
12 Jul 2029
Description
Articulated concrete blocks, these are connected by high-strength polypropylene rope to form a concrete mattress. The item is used for pipeline protection & stabilisation, scour protection, cable protection, seabed weighting and anchoring, over-trawlable protection, seabed levelling, asset burial support, environmental protection, remedial works, port protection to quay walls and protect from vessel scour. Mats can vary in size and thickness; the most common size is 6m x 3m in thicknesses of 150m / 300mm & 450mm.
Keywords
  • AS BLOCKS
  • STABILIZED
  • CONCRETES
  • CONCRETE
  • OF ROPE
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 6810 – Articles of cement, of concrete or of artificial stone, whether or not reinforced GIR 6 - has been used to classify the goods to subheading level 681099 – other articles; 10 digit code 6810990000 – other than elsewhere specified or included in this heading Also classified in accordance with : Harmonised System Explanatory Notes to heading 6810