Information for ruling 600007538
This section is Advance Tariff Ruling
- Start date
- 25 Aug 2023
- Expiry date
- 24 Aug 2026
- Commodity code
- 9023008000 (opens in new tab)
- Description
- The product is a well-engineered 5 inch gauge model of a 0-4-0 Invicta tender locomotive fitted with diagonal cylinders to sides, hardwood lagging to boiler with brass banding, fitted pressure gauge, clack valve, safety valve and four wheel tender The weight is 12kg with a dimension of 82x27x46.
- Keywords
-
- REPLICA
- TRAIN
- LOCOMOTIVES
- 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) 9 to heading 9023 Harmonised System Explanatory Notes (HSENs) 3 to Heading 9705