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This section is Advance Tariff Ruling Information for ruling 600016352

Start date
02 Oct 2026
Expiry date
01 Oct 2029
Description
Flexible ducting Materials: inner polyurethane-coated polyester fabric liner, 12 mm polyurethane foam insulation layer, and UV-resistant white PVC outer jacket Incorporates a 2.5 mm diameter spiral steel wire helix reinforcement, together with water sealing tape beneath a PVC scuff strip Supplied as a finished flexible duct length with approximately 100 mm wire-free cuffed ends Use: designed for low-pressure conditioned air conveyance in heating, ventilation, and air-conditioning systems
Keywords
  • PU FOAM
  • INSULATED
  • OF PVC
  • PIPES AND TUBES
  • REINFORCED
  • FLEXIBLE
  • OF PLASTIC
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 3917 - Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics. GIR 6 - Has been used to classify the goods to subheading level 391739 - Other tubes, pipes and hoses; Otherwise than elsewhere specified. 10 Digit Code 3917390099 - Otherwise than elsewhere specified Also classified in accordance with: Chapter 39 note 8 HSEN to 3917