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Information for ruling 600006211

This section is Advance Tariff Ruling

Start date
19 May 2023
Expiry date
18 May 2026
Description
Cover For Hub Unit Bearing The steel cover/cap is used to protect the inner workings of a hub unit bearing from dirt and water ingress on non-driving axles. It is made from SUS304 steel (Stainless Steel) and is manufactured using a stamping process.
Keywords
  • FOR MOTOR VEHICLES
  • NON-DRIVING AXLES
  • OF STAINLESS STEEL
  • PARTS
  • COVERS
  • MOTOR VEHICLE PARTS
  • STAMPED
  • HUBS
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)). 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 elsewhere specified within this subheading 10 digit code 8708509190: Other than 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: Section Note 3 to Section XVII Harmonized System Explanatory Note (HSEN's) to heading 87.08 (E) WCO opinions 8708.50