Information for ruling 600007117
This section is Advance Tariff Ruling
- Start date
- 30 May 2023
- Expiry date
- 29 May 2026
- Commodity code
- 8716909098 (opens in new tab)
- Description
- Trailer and Caravan brake drums. These are components to be used exclusively for towing Type 02 Braked Trailers (87 16 40) and Caravans (87 16 10). They are not designed for, or suitable for use on any other vehicle. The main material is cast steel. These are machined cast with the provision for a bearing to be inserted and for attaching to a road wheel. Then this brake drum is fitted over the brake drum back plate and secured in by a nut. Brake drums are a permanent fixture and are only replaced when worn, broken or excessively corroded. The product is packaged into labelled cardboard box.
- Keywords
-
- BRAKES
- FOR TOWING
- MOTOR CARAVANS
- TRAILERS
- 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 8716 - trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof GIR 5b has been used to identify the type of packaging - labelled cardboard box GIR 6 has been used to classify the goods to subheading level 871690 - parts 8 digit code 87169090 - other parts (than chassis, bodies or axles) 10 digit code 8716909098 - other than elsewhere specified in this commodity code Also classified in accordance with:- Harmonized System Explanatory Notes (HSEN's) - 8716.90 parts