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This section is Advance Tariff Ruling Information for ruling 600016465
- Start date
- 14 Oct 2026
- Expiry date
- 13 Oct 2029
- Commodity code
- 7308909890 (opens in new tab)
- Description
- The product is a pergola intended for gardens and other outdoor spaces. The structural frame is made of galvanised steel with aluminium components within the canopy guide rail system and has a powder-coated finish. It is supported by 6x6cm steel posts and large pre-drilled plates. It has a removable UV and weather-resistant polyester canvas roof of square measurements: (W)3m x (D)2.9m x (H)2.33m with a retractable handle. Used for defining outdoor spaces and for sitting or dining underneath whilst providing shade.
- Keywords
-
- GALVANISED
- WITH CANVAS
- REMOVABLE
- OF ALUMINIUM
- OF TEXTILES
- OF BASE METALS
- PERGOLA
- POWDER-COATED
- POLYESTERS
- OF STEEL
- PRE-DRILLED
- RETRACTABLE HANDLE
- STEEL POSTS
- CANVAS ROOF
- 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 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 2A - Has been used as the goods are unassembled. GIR 3b - Has been used as the steel structure is considered to be the essential character. GIR 6 - Has been used to classify the goods to subheading 730890: Other than elsewhere specified. 8 Digit Code 73089098: Other than solely or principally of sheet. 10 Digit Code 7308909890: Other than elsewhere specified. Also classified in accordance with: Section XV Note 3 Harmonised System Explanatory Notes (HSEN) Heading 7308 Combined Nomenclature Explanatory Notes (CNEN) 7308