Information for ruling 600007239
This section is Advance Tariff Ruling
- Start date
- 09 Aug 2023
- Expiry date
- 08 Aug 2026
- Commodity code
- 9023008000 (opens in new tab)
- Description
- A 7 1/4-inch gauge model of a 4-6-2 Class 7P tender locomotive made of metal. The model is a 1/12 scale model of a green and black locomotive measuring 272x50x55cm. The locomotive model is highly detailed and weights 220kg.
- Keywords
-
- LOCOMOTIVES
- GREEN
- BLACK
- OF METAL
- FIGURES, REDUCED SIZE MODELS
- FOR DEMONSTRATIONAL PURPOSES
- Justification
- Classification has been determined in accordance with: 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 the product by the terms of heading 9023 - Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses 8-Digit code 90230080 – Other than of a type used for teaching physics, chemistry or technical subjects Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s Note (9) to Heading 9023 Harmonised System Explanatory Notes (HSEN)s Note (3) to Heading 9705