Information for ruling 600006221
This section is Advance Tariff Ruling
- Start date
- 19 May 2023
- Expiry date
- 18 May 2026
- Commodity code
- 8708509940 (opens in new tab)
- Description
- Hub Unit Bearing This is a 3rd generation double angular contact flanged hub bearing for the use on the drive axle of a motor vehicle. It has a double rows of between 22-30 steel balls, an inner ring, shaft, outer ring, retainers, pulsar and seals. This product does contain parts that have been closed die forged but as a whole unit it is not closed die forged. The product is classed as a part of drive-axles.
- Keywords
-
- DRIVE-AXLES
- FOR MOTOR VEHICLES
- HUBS
- MOTOR VEHICLE PARTS
- 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 87085099: Other than elsewhere specified within this subheading 10 Digit code 8708509940: 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