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Information for ruling 600005492

This section is Advance Tariff Ruling

Start date
03 Feb 2023
Expiry date
02 Feb 2026
Description
A Pulley tensioner unit A fan belt pulley tensioner for use solely on internal combustion engines for motor vehicles. The tensioner attaches to the can engine between the fan belt drive and the alternator. It incorporates a cam so that the position can be moved to keep the fan belt tight. This unit consists of a steel bracket, a bearing, a bolt, a washer and a nut.
Keywords
  • FOR MOTOR VEHICLES
  • INTERNAL COMBUSTION ENGINES
  • PULLEYS
  • PARTS
  • OF STEEL
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)