Advance Tariff Ruling Information for ruling 600016165

• Start date: 01 Oct 2026
• Expiry date: 30 Sep 2029
• Commodity code: 9406200000 (opens in new tab)
• Description: This is a steel container housing an IT Corridor. Once on-site it is placed next to a containerised IT module and they are then connected together. They are made watertight, connected to the electricity network and connected to the cooling system by water pipes. Once watertight the IT data/storage facility is completed with the fitting of computer racks
• Keywords:
  • STRUCTURES
  • CORRIDOR CONNECTIONS
  • MODULAR
  • PREFABRICATED BUILDINGS
  • OF STEEL
• 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 9406 – Prefabricated buildings GIR 6 has been used to classify the goods to sub-heading 9406 20 – Modular building units, of steel Also classified in accordance with :- Note 4 to chapter 94 Harmonised Standard Explanatory Notes (HSENs) to heading – 9406

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