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Information for ruling 600008275

This section is Advance Tariff Ruling

Start date
25 Aug 2023
Expiry date
24 Aug 2026
Description
Rolls Royce Trent XWB Engines which are used for aircraft thrust. They are manufactured from different metal parts in a Rolls Royce factory by people and machines. The engine is is a high bypass turbofan which powers the Airbus A350. It pressurises air, then ignites it which produces a thrust of 430Kn. Each engine is placed on its own special cart.
Keywords
  • AIRCRAFT ENGINES
  • ENGINES
  • THRUST EXCEEDING 25 KN
  • FOR CIVIL AIRCRAFT
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 8411 - Turbojets, turbopropellers and other gas turbines GIR 5 (a) - has been used to identify the type of packaging -special individual cart GIR 6 has been used to classify this product to subheading level 841112 - Turbojets of a thrust exceeding 25 Kn 8 Digit Code 84111280 - Of a thrust exceeding 132 Kn 10 digit code 8411128010 - For use in civil aircraft Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 8411