Skip to main content
Back

Information for ruling 600005482

This section is Advance Tariff Ruling

Start date
22 Jan 2023
Expiry date
21 Jan 2026
Description
This component is used to produce a second generation double angle contact flanged bearing. The component is circular in shape, is made from S55C forged steel, which has a carbon content of between 0.52% and 0.58% This component has been forged, turned and has holes drilled in it. The component requires grinding at the companies plant, and is also super finished before it can be assembled into the complete finished product.
Keywords
  • FORGED
  • MISCELLANEOUS BASE METAL PRODUCTS
  • SEMI-FINISHED
  • TURNED
  • OF STEEL
  • DRILLED
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 (GIR)s: GIR 1 has been used to classify this product by the terms of heading 7207: Semi-finished products of iron or non-alloy steel GIR2A has been used as the goods are unfinished GIR 6 has been used to classify the goods to subheading level 720720: Containing by weight 0.25% or more of carbon 8 Digit code 72072059: Of circular or polygonal cross-section; Forged Also classified in accordance with: Note 1 ij of Chapter 72 Harmonised System Explanatory Note (HSENs) Note (B) to heading 7207