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Information for ruling 600006212

This section is Advance Tariff Ruling

Start date
05 Jul 2023
Expiry date
04 Jul 2026
Description
A forged inner shaft. This part makes up an assembled third generation double angular contact flanges hub unit. It is made from S55C LS carbon steel. They are of a circular cross section. Before assembly these parts go through a number of processes including being turned, induction heated, drilled and ground before they can be assembled into a finished product
Keywords
  • FORGED
  • SEMI-FINISHED
  • BEARING HOUSINGS
  • OF METAL
  • 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)) 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 8705GIR 2(a) has been used as the goods are incomplete / unassembled. GIR 6 has been used to classify the goods to sub-heading 8708 50 - Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof Code to 8 digits - 8708 5091 – for non-driving axles Code to 10 digits - 8708 5091 10 - 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 Standard Explanatory Notes (HSENs) to heading – 8708