Information for ruling 600006390
This section is Advance Tariff Ruling
- Start date
- 11 Jul 2023
- Expiry date
- 10 Jul 2026
- Commodity code
- 8708299000 (opens in new tab)
- Description
- A monocoque chassis for the Panoz DP01 Champ racing car. The chassis is a carbon fibre monocoque structure (or unibody) and is a chassis with an integral body. The Monocoque structure (or structural skin) is a structural system in which loads are supported by the external skin and designed to be be safer in high speed racing cars. The term monocoque refers to the “survival cell” that protects the driver and is made from carbon fibre reinforced composites making it virtually indestructible but very light in weight. The Panoz DP01 was an open-wheel race car developed in the United States for the 2007 Champ Car World series and the DP01 competed in the 2007-2008 Champ car series. The chassis with no substantial changes is in a historically correct condition and is presented with the gear box and all the running gear attached. The engine, dampers, seats and various electronic components are not included. The chassis is no longer in production and will be restored to the original period race specification for potential use in historic events.
- Keywords
-
- FOR MOTOR VEHICLES
- MOTOR VEHICLE CHASSIS
- MOTOR VEHICLE PARTS
- RACING CARS
- 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 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 870829 - Other parts and accessories of bodies (including cabs); other than safety seat belts; front windscreens (windshields), rear windows and other windows specified in subheading note 1 to this chapter. 8 Digit Code 87082990 - Other than elsewhere specified. Also classified in accordance with: Additional Chapter Notes 1 to Chapter 97. Harmonized system explanatory notes (HSEN’s) to Section XVII Notes (III) parts and accessories. Harmonized system explanatory notes (HSEN’s) General Notes to Chapter 87 - incomplete vehicle last paragraph and Notes (A) & (B). Harmonized system explanatory notes (HSEN’s) Notes to Heading 8708 - parts and accessories Notes (A) & (B)