Information for ruling 600009199
This section is Advance Tariff Ruling
- Start date
- 04 Mar 2024
- Expiry date
- 03 Mar 2027
- Commodity code
- 8716909050 (opens in new tab)
- Description
- The aluminium wheels are made from painted aluminium alloy and are made by casting, designed specifically to be used with trailers/caravans of non-mechanically propelled vehicle. Features include five split-spokes design, measure 353.52 mm (14 inches) in diameter, width is 137.9 mm, load rating of 900kg, offset et-30, 5-Stud 112mm PCD 14″X5.5J. Applicant declared the wheels are unsuitable for vehicles with brake calliper. The tyres used with the alloy wheels are predominantly C type tyres, commercial grade, Speed Rating: N = max 140 km/h. There is a company name embossed on side of rim (see Commercial Denomination for details). The wheel comes without pneumatic tyres. They are Packaged in cardboard boxes.
- Keywords
-
- OF BASE METALS
- NOT SELF-PROPELLED
- WHEEL PARTS
- WHEELS
- TRANSPORT EQUIPMENT
- ALUMINIUM ALLOYS
- TRAILERS
- 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 (GIRs): 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 3 (a) - Has been used as the product is classifiable - Under more than one Heading and Heading 8716 gives the most specific description. GIR 5 (b) - Has been used to identify the type of packaging - Cardboard box GIR 6 - Has been used to classify the goods to subheading level 8716 90 - Parts 8 - Digit Code 8716 90 90 - Other Parts. 10 - Digit Code 87169090 50 - Other than fitted with pneumatic tyres, new or re-treaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121. Also Classified in Accordance with: Note 3 to Section XVII Harmonized System Explanatory Note (HSENs) (A) to Heading 8716 - Part 4 - Parts