Information for ruling 600009271
This section is Advance Tariff Ruling
- Start date
- 15 Dec 2023
- Expiry date
- 14 Dec 2026
- Commodity code
- 7602009000 (opens in new tab)
- Description
- Aluminium (Alloy Wheels) Scrap The alloy wheels have come from motor cars and other motor vehicles principally designed for the transport of persons, including station wagons and racing cars. Alloy wheels made of an alloy of light metals, namely aluminum, nickel, magnesium, or a combination of these metals. The alloys will be recycled for aluminium. According to the trader these aluminium wheels are classed as scrap, are damaged beyond repair and will not be reused.
- Keywords
-
- OF BASE METALS
- SCRAP
- ALUMINIUM ALLOYS
- OF ALLOYS
- WHEELS
- FOR MOTOR VEHICLES
- 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)). GIR 1 has been used to classify this product by the terms of heading 7602: Aluminium waste and scrap GIR 3b has been used as the aluminium is considered to be the essential character. 8 Digit code 76020090: Scrap Other than elsewhere specified Also classified in accordance with: Section Note 3 to Section XV Section Note 5(b) to Section XV Section Note 6 to Section XV Section Note 8(a) to Section XV Harmonized System Explanatory Note (HSENs) to heading 7602 Harmonized System Explanatory Note (HSEN's) to heading 7204 (A) (2)