Information for ruling 600008829
This section is Advance Tariff Ruling
- Start date
- 12 Oct 2023
- Expiry date
- 11 Oct 2026
- Commodity code
- 8708299000 (opens in new tab)
- Description
- The part is a sliding armrest, manufactured for the use in motor vehicles attached to the centre console, located between the two front seats in a car. The metal bracket which forms a part of the sliding armrest is fixed into the centre console of the vehicle and the upholstered element of it sits on the top of the console. The base is covered with trim material depending on the variant: leather, PVC, Cloth, PU Scuba and Kvadrat.
- Keywords
-
- OF FOAM
- ARMREST
- OF ALUMINIUM
- SEAT PARTS
- SLIDING
- CENTRE CONSOLE
- SEATS
- FOR MOTOR VEHICLE INDUSTRY
- MOTOR CARS
- 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 Interpretive Rules (GIR)s; Gir 1 has been used to classify the product by the terms of heading 8708 - parts and accessories of the motor vehicles of heading 8701 to 8705 Gir 6 has been used to classify the product to subheading level 870829 - parts and accessories of bodies other than seat belts Eight Digit Code 87082990 - other than for industrial assembly Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) (i) and (ii) to Heading 8708