Information for ruling 600009225
This section is Advance Tariff Ruling
- Start date
- 23 Nov 2023
- Expiry date
- 22 Nov 2026
- Commodity code
- 8708705050 (opens in new tab)
- Description
- A blank aluminium road wheel, raw aluminium that hasn’t yet had any machining operations at all (turning, milling, drilling) is cast from mould & painted. Cannot be fitted to a vehicle. Cast from mould, made with various metals (Aluminium) Boxed in cardboard
- Keywords
-
- FOR VEHICLES
- MOTOR CARS
- OF ALUMINIUM
- WHEELS
- 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 in terms of heading 8708 - Parts and accessories of the motor vehicles of headings 8701 to 8705 GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 870870 - Road wheels and parts and accessories thereof 8 digit code 87087050 – Wheels of aluminium; parts and accessories of wheels of aluminium; Wheels of aluminium, whether or not with their accessories and whether or not fitted with tyres 10 digit code 8708705050 – Other than fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121 Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Note (K) to heading 87