Information for ruling 600008050
This section is Advance Tariff Ruling
- Start date
- 21 Jul 2023
- Expiry date
- 20 Jul 2026
- Commodity code
- 8425190000 (opens in new tab)
- Description
- The product is a manual wheel lift assist tool/hoist used to help lift spare tyres from a vehicles boot recess. Due to where the tyre is in the boot and the weight it can be, it can only be removed using the wheel lift assist hoist. It can hoist wheels that weigh between 40 and 60kg depending on the size. With the product attached to the wheel it reduces the lifting force and enables a safe removal of the spare wheel. The product is made of a mild steel lifting plate, a steel hook covered in sponge rubber, lifting rings made of C20 steel and is zinc plated and it includes a black lifting strap made of polypropylene which is 25mm long.
- Keywords
-
- OF POLYPROPYLENE
- ZINC PLATED
- FOR VEHICLES
- FOR LIFTING
- HOISTS
- OF STEEL
- 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 8425 - Pulley tackle and hoists other than skip hoists; winches and capstans; jacks. GIR 6 has been used to classify the goods to subheading level 842519 - Pulley tackle and hoists other than skip hoists or hoists of a kind used for raising vehicles; other than powered by electric motor. Classified in accordance with: Harmonised System Explanatory Notes (HSENs) (I) (1) to 8425