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Information for ruling 600007370

This section is Advance Tariff Ruling

Start date
04 Jul 2023
Expiry date
03 Jul 2026
Description
The product is part of a military aircraft It is made from steel Comprising a joining ring which functions as a bearing housing. It functions as a joining piece for the ducting that directs thrust generated by the engine out of the aircraft to provide vertical lift. The ring forms part of an assembly that is bolted together to the other sections that have a swivel mechanism allowing the ducting to change position from downwards to sideways to provide directional movement for the aircraft. Further work is done prior to being sold as a finished part - machining profiles & drilling holes to specific tolerances and also installing pins/greasing nipples. It’s put up in cardboard packaging Item comes shipped in on pallets
Keywords
  • FOR AIRCRAFT
  • OF STEEL
  • AIRCRAFT PARTS
  • RINGS, FORMS
  • FORGED
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 8483 - Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) GIR 2(a) has been used as the goods are incomplete / unassembled GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 8483 10 - Bearing housings, not incorporating ball or roller bearings; plain shaft bearings Code to 8 digits - 8483.3038 – Bearing housings; Other than for ball or roller bearings Code to 10 digits - 8483.3038.99 – Other than for use in civil aircraft; Other than bearing housing of a kind used in turbochargers: - of precision-cast grey cast iron complying with standard DIN EN 1561 or precision-cast ductile cast iron complying with DIN EN 1560, - with oil chambers, - without bearings, - with a diameter of 50 mm or more, but not more than 250 mm, - with a height of 40 mm or more, but not more than 150 mm, - whether or not with water chambers and connectors Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 8483