Information for ruling 600008721
This section is Advance Tariff Ruling
- Start date
- 21 Sep 2023
- Expiry date
- 20 Sep 2026
- Commodity code
- 8716909098 (opens in new tab)
- Description
- Road wheels of varying designs. These are steel wheels for use on trailers, caravans and similar non-propelled vehicles. These are supplied without tyres, diameters range from between 13-15 inches and will have 4 or 5 mounting holes depending on the type of vehicle they are designed for. Items come shipped in on wrapped up pallets
- Keywords
-
- NOT SELF-PROPELLED
- WHEELS
- FOR VEHICLES
- ROUNDED
- OF METAL
- TRAILERS
- 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 8716 - Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 8716 90 - Parts Code to 8 digits - 8716 90 90 – Other parts Code to 10 digits - 8716 90 90 98 – Other than road wheels of steel, designed for trailers or semi-trailers, not mechanically propelled, of road tractors, whether or not with their accessories and whether or not fitted with tyres Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 8716, part 4 of ‘PARTS’ refers Note 3 to section XVII