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Information for ruling 600005874

This section is Advance Tariff Ruling

Start date
30 Mar 2023
Expiry date
29 Mar 2026
Description
A set of wheels made from anticorodal aluminium designed for attachment to a floor scrubber/dryer.Is is used to assist the scrubber/dryer in moving up and down stairs as well as over rough terrain. Dimensions: 580mm x 550mm x 310mm (LxWxH) Weight: 3700g Packaged in a carton box
Keywords
  • WHEELS
  • ACCESSORIES
  • OF METAL
  • OF ALUMINIUM
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 to heading 8479 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter GIR 5B has been used to determine the packaging - general packaging for transport GIR 6 has been used to classify this product to subheading level 847990 - Parts Eight Digit Code - 84799070 - Other than parts of machines of subheading 8479 89 70; other than of cast iron or cast steel Ten Digit Code - 8479907099 - Other than for use in civil aircraft; other than elsewhere specified Also classified in accordance with: Section Note 2 to Section XVI Harmonised System Explanatory Note (HSEN) to heading 8716 Harmonised System Explanatory Note (HSEN) to heading 8479