Information for ruling 600006213
This section is Advance Tariff Ruling
- Start date
- 05 Jul 2023
- Expiry date
- 04 Jul 2026
- Commodity code
- 8708509110 (opens in new tab)
- Description
- Outer ring for a third generation double angular contact flanged hub unit. It is made from S55C LS carbon steel. It is of circular cross section. These units are purchased from the forging supplier as semi-finished and are then subject to a number of processes including turning, induction heating and grinding before being assembled into the finished product
- Keywords
-
- CARBON STEEL
- FORGED
- OF METAL
- SEMI-FINISHED
- OF STEEL
- BEARING HOUSINGS
- 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 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 COMMISSION IMPLEMENTING REGULATION (EU) No 553_2012 WCO Opinion to subheading 8708.50