Information for ruling 600007536
This section is Advance Tariff Ruling
- Start date
- 29 Aug 2023
- Expiry date
- 28 Aug 2026
- Commodity code
- 9023008000 (opens in new tab)
- Description
- 7 1/4 inch gauge Orenstein & Koppel ‘Arthur Koppel’ narrow gauge 0-4-0 locomotive finished in green and black livery with detailed rivet-work, fitted side water tanks, boiler with fitted safety valves and flanked by twin cylinders. Scale 'replica' working models of historic engines from Circa 1900 to 1960 they have functional parts which would work and could be driven by live steam or petroleum. The engines have power cylinders driven by steam which in turn drive gearing to produce motion via wheels, pully's driving belts to' manufacturing machine' in the 19th Century. They are working- 1/12th scale models.
- Keywords
-
- LOCOMOTIVE
- MODEL LOCOMOTIVE
- TRAIN
- REPLICA
- 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 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 (HSENs) Note 9 to heading 9023