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Information for ruling 600008807

This section is Advance Tariff Ruling

Start date
12 Oct 2023
Expiry date
11 Oct 2026
Description
Commercial Vehicle Roof Bar System made up of aluminium bars with plastic mounts. The roof bars are made in 8 different lengths for specific vehicle models. The system has the carry capacity of 75kg per bar allowing increased storage capability of any commercial vehicle.
Keywords
  • ALUMINIUM
  • FOR VEHICLES
  • BARS
  • OF BASE METALS
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 of 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 8708 - Parts and accessories of the motor vehicles of headings 8701 to 8705 GIR 6 - Has been used to classify the goods to subheading level 870829 - Other parts and accessories of bodies (including cabs); Other than elsewhere specified in this heading 8 Digit Code: 87082990 - Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 8708 and Additional Section Note 1 to 8708