Information for ruling 600011472
This section is Advance Tariff Ruling
- Start date
- 09 Oct 2024
- Expiry date
- 08 Oct 2027
- Commodity code
- 7610909095 (opens in new tab)
- Description
- A flat-pack prefabricated meeting room to be placed within a building. It has an aluminium structure, 2 safety glass walls (10 mm), 2 solid walls (panel 16 mm) which are made from melamine wood and a hinged safety glass door (10 mm). There is no flooring and the ceiling is made out of melamine wood panels, aluminium beams, filling foam and acoustic fleece. The hinges, lock and screws are of steel. Dimensions of the room are: 3200mm width x 3200mm depth x 2630mm height. The meeting room is not suitable for outdoor use.
- Keywords
-
- OF GLASS
- OF WOOD
- OF ALUMINIUM
- AS MODULES
- OF STEEL
- INSULATED
- STRUCTURES
- FOR OFFICES
- PREFRABICATED
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). GIR 1 - has been used to classify this product by the terms of heading 7610 - Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures. GIR 2a - has been used as the goods are unassembled/disassembled. GIR 3B - has been used as the aluminium structure is considered to be the essential character. GIR 6 - has been used to classify the goods to subheading level 761090 - Other than doors, windows and their frames and thresholds for doors. 8-digit code 76109090 - Other than bridges and bridge-sections, towers and lattice masts. 10-digit code 7610909095 - Other than elsewhere specified within this heading. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Section XV - Note 3. Harmonized System Explanatory Notes (HSEN) to Chapter 76 - General note (D). Harmonized System Explanatory Notes (HSEN) to heading 7610 and 7308.