Information for ruling 600005489
This section is Advance Tariff Ruling
- Start date
- 20 Jan 2023
- Expiry date
- 19 Jan 2026
- Commodity code
- 8708509110 (opens in new tab)
- Description
- A Hub unit that is a third-generation double angular contact flanged bearing used on the non-driving axles of motor vehicles. It contains an outer ring, inner ring, inner shaft, 22-28 steel balls, retainer, pulsar ring and seal.
- Keywords
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- FLANGES
- NON-DRIVING AXLES
- FOR MOTOR VEHICLES
- 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 heading 8708 parts and accessories of the motor vehicles of headings 8701 to 8705 GIR 6 has been used to classify the goods to subheading level 870850 drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof 8-digit code 87085091 other than for non-driving axles 10-digit code 8708509110 double flange bearing of 3rd generation, for motor vehicles, with double-row ball bearing, whether or not with impulse (encoder) ring, whether or not with antilock brake system (ABS) sensor, whether or not with mounted screws, for use in the manufacture of goods of chapter 87 Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) note (e) to heading 8708