Information for ruling 600008903
This section is Advance Tariff Ruling
- Start date
- 01 Nov 2023
- Expiry date
- 31 Oct 2026
- Commodity code
- 4016999790 (opens in new tab)
- Description
- A spare wheel for a wheelie bin. Made from non-cellular vulcanized rubber. Measuring 19cm in diameter and weighs 1kg.
- Keywords
-
- WHEEL PARTS
- WHEELS
- OF RUBBER
- VULCANIZED
- RUBBERISED WHEELS
- NON CELLULAR RUBBER
- 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 4016 - Other articles of vulcanised rubber other than hard rubber GIR 6 has been used to classify this product by the terms of heading 401699 - Other than elsewhere specified 8- digit code 40169997 - Other than rubber-to-metal bonded parts 10- digit code 4016999790 - Other than elsewhere specified Also classified in accordance with: Chapter 40 Note 1 Harmonised System Explanatory Notes to heading 4016