Information for ruling 600012045
This section is Advance Tariff Ruling
- Start date
- 13 Dec 2024
- Expiry date
- 12 Dec 2027
- Commodity code
- 7610909095 (opens in new tab)
- Description
- Metal Structure Designed to Hold Solar Panels This product is a metal structure specifically designed to be permanently affixed to pitch roofs for the purpose of holding solar panels. Suitable for all types of roofing tiles and sizes with portrait & landscape module orientation. Manufactured from stainless steel and aluminium. Weight: 2.81kg/m2 Suitable roof pitch: 10 degrees - 45 degrees.
- Keywords
-
- OF STAINLESS STEEL
- OF METAL
- UNASSEMBLED
- STRUCTURES
- ALUMINIUM
- 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: 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. 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. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 7610