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Check the tariff classification for a modular article with sound absorbing and sound insulating properties.

A new regulation was published on 31 May 2021:

This is not considered a change in Northern Ireland practice.

A modular article with sound absorbing and sound insulating properties (so called ‘Room in room system’). When assembled, it measures approximately 3 m in width, between 2 and 6 m in length and 2,3 m in height, and its walls have a thickness of approximately 40 mm.

It consists of a cubical frame made of aluminium, joined by a series of metal corners and panels, which are placed on the sides and the top of the structure.

Each panel consists of a printed polyester acoustic layer of fireproof fabric on one side and a laminated wood particles board on the other side. The interior of the panel is padded with rock wool (100 kg/m3 density).

The ceiling is made of polyester panels and support aluminium joists. The article is also fitted with a door, windows, an LED lighting system and a ventilation system.

The article is designed as a special construction to be erected inside an existing finished building, as it offers no weather protection. It is presented to be used in open-plan offices as an enclosed area for confidential discussions, or to create a quiet zone.

Classification is determined by general rules 1, 2(a), 3(b) and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 7610, 7610 90 and 7610 90 90.

Classification under heading 9406 is excluded as the article is not a stand-alone complete or incomplete ‘prefabricated building’ as it can be considered neither housing, worksite accommodation nor similar building (see also note 4 to Chapter 94 and the Harmonized System Explanatory Notes to heading 9406).

It is not suitable for outdoor use as it is not considered to be weatherproof. The article is a special construction to be erected inside an existing finished building.

The article is a composite product, where the essential character is given by the constructive element (aluminium frame). It is therefore to be classified according to the constituent material of that component.

Consequently, the article is to be classified under CN code 7610 90 90 as other aluminium structures.

Tariff Classification Customs and Border Design 10th Floor Alexander House 21 Victoria Avenue Southend-on-Sea Essex SS99 1AA

Email: tariff.classification@hmrc.gov.uk

This Tariff notice is published for information purposes only.

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