This product is aluminium tubes, that are used to fabricate ladders and safety railing.
The tubes are in half tonne crates in sets of five wrapped in packaging to protect from damage.
Keywords
OF BASE METALS
OF ALUMINIUM ALLOY
EXTRUDED
ALUMINIUM
TUBES
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 the product to heading 7608 – Aluminium tubes and pipes
GIR 6 has been used to classify the goods to subheading level 760820 – Of aluminium alloys
Eight digit code 76082081 - Other than welded; Not further worked than extruded
Ten digit code 7608208190 - Other than elsewhere specified within this subheading
Also classified in accordance with:
- Note 3 to Section XV
- Note 9 (e) to Section XV
- Harmonised System Explanatory Notes (HSENs) to heading 7608