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Information for ruling 600005484

This section is Advance Tariff Ruling

Start date
03 Feb 2023
Expiry date
02 Feb 2026
Description
A Bearing for pulley unit This item is a component of a pulley tensioner bearing system. The part consists of a double row of steel balls and has a specialist fixing to attach it to the pulley mounting plate/bracket. The part is one of four components that makes up a pulley tensioner unit, the other items are bracket, bolt, nut and washer. The complete assembled product to which it belongs is a fan belt tensioner pulley which is used on internal combustion engines for motor vehicles.
Keywords
  • MISCELLANEOUS ENGINES PARTS
  • FOR MOTOR VEHICLES
  • INTERNAL COMBUSTION ENGINES
  • PULLEYS
  • OF STEEL
  • BALL BEARINGS
  • PARTS
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 (GIRs) GIR 1 has been used to classify this product by the terms of 8483 - transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) GIR 6 has been used to classify the goods to subheading level 848350 flywheels and pulleys, including pulley blocks. 8-digit code 84835020 of cast iron or cast steel 10-digit code 8483502090 other than for use in civil aircraft Also classified in accordance with: Additional Notes Section notes 2(A) to chapter 84 Harmonised System Explanatory Notes (HSENs) to heading 8483 (G)