Information for ruling 600007539
This section is Advance Tariff Ruling
- Start date
- 25 Aug 2023
- Expiry date
- 24 Aug 2026
- Commodity code
- 9023008000 (opens in new tab)
- Description
- An engineered to a three and a half inch model of a 2-8-2 Great Western side tank locomotive number 7217. This is a working scale model that can be used for demonstration purposes, and can be used on garden railway tracks. The model has been purchased from The Great Western Railway Museum Collective. This model is constructed from sheet metal, together with metal castings, and steel bar and rod, and is built to one twelfth of the size of the original locomotive . The dimensions of this Great Western side tank locomotive is 130 cm in length, 38 cm width, 49 cm height, and a weight of 50 kg.
- Keywords
-
- LOCOMOTIVES
- TRAIN
- OF METAL
- FIGURES, REDUCED SIZE MODELS
- FOR DEMONSTRATIONAL PURPOSES
- OF STEEL
- 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 the product to 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) 9023 note 9 Harmonised System Explanatory Notes (HSENs) 9705