Information for ruling 600012044
This section is Advance Tariff Ruling
- Start date
- 13 Dec 2024
- Expiry date
- 12 Dec 2027
- Commodity code
- 7308909890 (opens in new tab)
- Description
- Metal Structure Designed to Hold Solar Panels. This product is a metal structure specifically designed to hold solar panels on flat roofs. It is suitable for membrane, PVC, bitumen and concrete roofing. Manufactured from stainless and galvanised steel. Weight: 9.70kg/m2 Landscape Module orientation 10-12 degrees module angle
- Keywords
-
- OF METAL
- UNASSEMBLED
- STRUCTURES
- SOLAR PANELS
- ALUMINIUM
- OF STEEL
- 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 under section: 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 6 has been used to classify the goods to subheading level: 730890 - Other than elsewhere specified in this heading. 8-digit code 73089098 - Other than Solely or principally of sheet. 10-digit code 7308909890 - Other than Steel sections of wind towers for use in the assembly of utility scale tubular wind towers, whether or not tapered, whether or not including an embedded tower foundation section, whether or not joined with nacelles or rotor blades, designed to support the nacelle and rotor blades, for use in wind turbines with an electrical power generation capacity – either in onshore or offshore applications - equal to or in excess of 1.00 megawatt, and with a minimum height of 50 meters measured from the base of the tower to the bottom of the nacelle when the tower is fully assembled. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 7308