I’m trying to find out if there are any tariffs which will be due on importing staircase kits from Italy. They are made of mostly steel but some have timber treads. I’m struggling to find anything relevant. We’ve been importing these for years but, of course, things are about to change!
I assume they would be classified 7308.9098. In that case, they would be duty free:
Thank you for the advice. We’re just a bit concerned that this doesn’t seem to take into account the steel element of the staircases which is often a higher proportion than the wood. One of our suppliers in EU uses 7326.90300 but that seems to attract 2% tariff.
Why do you think it does nt take the steel part into account?
The goods description is “structures…of steel”?
Sorry - got my knickers in a twist! My head is spinning with commodity codes. I should have said that I wasn’t sure it covered a staircase with wood treads and handrail but with a steel baluster spindles. It seems that we need 2 different codes, one for timber stairs and one for steel stairs and that there isn’t a code for mixed materials staircases.
The rules for classification say (general rule 3b) that a good made up of two or more components/materials is to be classified according to the material giving its essential character.
In your (stair)case, the wood thus does not make a difference, I would say (the steel component should give the essential character in both cases).
For an official classification opinion (I am sure that 7308.9098 is more appropriate than 7326.9030), you can contact the HMRC classification team (e-mail address is provided in the forum header).
Thank you for your continuing advice. I had already contacted the HMRC classification team and they have suggested 4418.9990. I think that your suggestion of 7308.9098 is probably the most appropriate. Thanks.