Guidance

Welded aluminium alloy tubes and pipes (Tariff notice 16)

Check the new tariff classification of aluminium tubes that transfer cooling liquid from the engine to the heat exchanger.

A new regulation 2018/553 dated 3 April 2018 has been published in L92/1.

This regulation shall enter into force on the 20th day following its publication in the Official Journal of the EU.

New regulation

Description of goods

An article comprised of 2 tubes held by brackets, with a total length of approximately 150cm and a diameter of each tube of approximately 0.8cm. The tubes are welded and made of an aluminium alloy.

The article is designed to be used in motor vehicles to convey the cooling liquid from the engine to the heat exchanger under the dashboard of the vehicle.

Classification (Combined Nomenclature (CN) code)

Code 7608 20 20.

Reason

Classification is determined by general rules 1 and 6 for the interpretation of the CN and by the wording of CN codes:

  • 7608
  • 7608 20
  • 7608 20 20

Classification under CN code 8415 90 00 as parts of air-conditioning machines, under CN code 8419 90 85 as other parts of machinery for the treatment of materials by a process involving a change of temperature, or under CN code 8708 91 99 as parts of radiators of motor vehicles is excluded, because, on the basis of its objective characteristics, the article is not identifiable as being solely or principally suitable for use with such articles (see note 2(b) to Section XVI and note 3 to Section XVII).

The article is therefore classified under CN code 7608 20 20 as aluminium tubes and pipes, of welded aluminium alloys.

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA

Email: tariff.classification@hmrc.gsi.gov.uk

This is not considered a change in UK practice.

This Tariff notice is published for information purposes only.

Published 23 April 2018