Skip to main content
Back

Information for ruling 600006578

This section is Advance Tariff Ruling

Start date
15 Jun 2023
Expiry date
14 Jun 2026
Description
An end bracket, it is a part that is incorporated into a particular industrial alternator. These are item specific to their matching alternator size and type. It is made from cast iron and contains no electrical wiring or components. It comprises an outer ring with 2 cross pieces and an inner ring. It has holes drilled in specific places where it would be secured in place with 6 bolts (not part of this classification). It functions by serving as an end bracket for an alternator
Keywords
  • BRACKETS
  • AC GENERATORS
  • OF CAST IRON
  • PARTS
  • MACHINE PARTS
Justification
Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 8503 - Parts suitable for use solely or principally with the machines of heading 8501 or 8502. 8-digit code 85030091 - Of cast iron or cast steel. 10 digit code 8503009199 - Other than elsewhere specified within this heading. Also classified in accordance with: Section XVI - Note 2 (b). Section XVI - Note (II) (F). Chapter 85 - General note (A) (1). Chapter 85 - General note (B) (ii). Harmonized System Explanatory Notes (HSEN) to heading 8501 - Parts. Harmonized System Explanatory Notes (HSEN) to heading 8503.