Information for ruling 600011848
This section is Advance Tariff Ruling
- Start date
- 15 Nov 2024
- Expiry date
- 14 Nov 2027
- Commodity code
- 8402900090 (opens in new tab)
- Description
- The thermal storage wedge. This product is a component of a known modular electric storage steam boiler. It is manufactured from a mix of aluminium and rock with embedded heaters and a coil. When the storage boiler has been installed on the customer's site, the wedge takes electrical energy in, stores it in the material as heat, and discharges energy as steam into the rest of the storage boiler system. Packaged as a single unit on a pallet, wrapped in pallet wrap and strapped down with banding.
- Keywords
-
- PARTS
- WEDGE SHAPED
- THERMAL
- STEAM BOILERS
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading, Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); superheated water boilers GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 840290 – Parts 10-digit code 8402900090 – Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 8402