Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment - UK Integrated Online Tariff

Footnotes
Code	Description
TN701	According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of: (a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. (b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.
TN702	According to the Council Regulation (EU) No 1351/2014 (OJ L365, p. 46), the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploatation and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol. The prohibitions shall be without prejudice to the execution until 21 March 2015 of an obligation arising from a contract concluded before 20 December 2014, or by ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance. When related to the use in Crimea or Sevastopol, the prohibitions do not apply where there are no reasonable grounds to determine that the goods and technology or the services are to be used in Crimea or Sevastopol.

Chapter notes

Subheading notes

In this chapter, the following expressions have the meanings hereby assigned to them:

a. Aluminium, not alloyed:

Metal containing by weight at least 99% of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following table:

Other elements

Element	Limiting content % by weight
Fe + Si (iron plus silicon)	1
Other elements each	0.1
(Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn.)	(Copper is permitted in a proportion greater than 0.1 % but not more than 0.2 %, provided that neither the chromium nor manganese content exceeds 0.05%)

b. Aluminium alloys:

Metallic substances in which aluminium predominates by weight over each of the other elements, provided that:

the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table, or
the total content by weight of such other elements exceeds 1%.

Notwithstanding the provisions of note 9(c) to Section XV, for the purposes of subheading 7616 91 the term ‘wire’ applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross sectional dimension exceeds 6 mm.

Additional chapter notes

For the purposes of codes 7601 10 10,7601 20 30 and 7601 20 40, the following terms shall have the meanings hereby assigned to them:
- ‘slabs’: unwrought products which have a uniform solid cross-section along their whole length in the shape of a rectangle or other polygon, of a width exceeding 800 mm, of a thickness exceeding 280 mm and of a length always superior to the width and to the thickness. These products are intended for being rolled.
- ‘billets’: unwrought products which have a uniform solid cross-section along their whole length in the shape of a circle (including a ‘flattened circle’), of a diameter exceeding 125 mm.
For the purposes of codes 7606 12 11 and 7606 12 19, the following terms shall have the meaning hereby assigned to them:
- ‘beverage can body stock’: sheets or strips in coils, rolled, having manganese as the predominant alloy element and having a minimum tensile strength of 262 MPa. The sheets or strips have a uniform solid cross section along their whole length, are of a width of 300 mm or more but not more than 2000 mm, of a thickness exceeding 0.2 mm but not exceeding 0.4 mm, and of a length always superior to the width and to the thickness. Beverage can body stock is pre lubricated, with a bright surface;
- ‘beverage can end stock and tab stock’: sheets or strips in coils, having magnesium as the predominant alloy element and having a minimum tensile strength of 345 MPa. The sheets or strips have a uniform solid cross-section along their whole length, are of a width of 30 mm or more but not more than 2000 mm, of a thickness exceeding 0.2 mm but not exceeding 0.35 mm, and of a length always superior to the width and to the thickness. Beverage can end stock is varnished on both sides. Beverage can tab stock is degreased and oiled.
These products are to be used for the fabrication of rigid beverage cans, including ends (lids) and tabs.
For the purposes of codes 7606 11 30, 7606 12 30 and 7607 20 91, the following term shall have the meaning hereby assigned to it:
- ‘Aluminium Composite Panel’: laminated goods consisting of two flat-rolled sheets or foils of aluminium, whether or not alloyed, each of them having a thickness of not less than 0.08 mm but not exceeding 0.55 mm, and a continuous core of non-porous polymer or mineral material, held together with an adhesive, all together having a thickness of 1.0 mm or more, but not exceeding 6.1 mm. The two external aluminium cover sheets or foils can have different finishes. These goods cannot be coiled.

Section notes

This section does not cover:

a. prepared paints, inks or other products with a basis of metallic flakes or powder (heading 3207 to 3210, 3212, 3213 or 3215);

b. ferro-cerium or other pyrophoric alloys (heading 3606);

c. headgear or parts thereof of heading 6506 or 6507;

d. umbrella frames or other articles of heading 6603;

e. goods of Chapter 71 (for example, precious-metal alloys, base metal clad with precious metal, imitation jewellery);

f. articles of Section XVI (machinery, mechanical appliances and electrical goods);

g. assembled railway or tramway track (heading 8608) or other articles of Section XVII (vehicles, ships and boats, aircraft);

h. instruments or apparatus of Section XVIII, including clock or watch springs;

ij. lead shot prepared for ammunition (heading 9306) or other articles of Section XIX (arms and ammunition);

k. articles of Chapter 94 (for example, furniture, mattress supports, luminaires and lighting fittings, illuminated signs, prefabricated buildings);

l. articles of Chapter 95 (for example, toys, games, sports requisites);

m. hand sieves, buttons, pens, pencil-holders, pen nibs, monopods, bipods, tripods and similar articles or other articles of Chapter 96 (miscellaneous manufactured articles); or

n. articles of Chapter 97 (for example, works of art).
Throughout the classification, the expression ‘parts of general use’ means:

a. articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal, other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading 9021)

b. springs and leaves for springs, of base metal, other than clock or watch springs (heading 9114); and

c. articles of heading 8301, 8302, 8308, 8310 and frames and mirrors, of base metal, of heading 8306.

In Chapters 73 to 76 and 78 to 82 (but not in heading 7315), references to parts of goods do not include references to parts of general use as defined above.

Subject to the preceding paragraph and to note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.
Throughout the classification, the expression ‘base metals’ means: iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.
Throughout the classification, the term ‘cermets’ means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component. The term ‘cermets’ includes sintered metal carbides (metal carbides sintered with a metal).
Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):

a. An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals.

b. An alloy composed of base metals of this section and of elements not falling within this section is to be treated as an alloy of base metals of this section if the total weight of such metals equals or exceeds the total weight of the other elements present.

c. In this section, the term ‘alloys’ includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.
Unless the context otherwise requires, any reference in the classification to a base metal includes a reference to alloys which, by virtue of note 5 above, are to be classified as alloys of that metal.
Classification of composite articles:

Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the General Interpretative rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.

For this purpose:

a. Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal.

b. An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of note 5, it is classified.

c. A cermet of heading 8113 is regarded as a single base metal.
In this section, the following expressions have the meanings hereby assigned to them:

a. Waste and scrap

All metal waste and scrap, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.

b. Powders

Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1mm.
For the purposes of Chapters 74 to 76 and 78 to 81, the following expressions have the meanings hereby assigned to them :

(a) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

Wire-bars and billets of Chapter 74 with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading 7403. This provision applies mutatis mutandis to the products of Chapter 81.

(b) Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c) Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are :
- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width;
- of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
Headings for plates, sheets, strip, and foil apply, inter alia, to plates, sheets, strip, and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness.

Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings

General Rules for the Interpretation of goods

Classification of goods in the Tariff shall be governed by the following principles:

Rule 1

The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

Rule 2

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

Rule 3

When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Rule 4

Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

Rule 5

In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

Rule 6

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.

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