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Information for ruling 600009686

This section is Advance Tariff Ruling

Start date
30 Jan 2024
Expiry date
29 Jan 2027
Description
Chassis fitted with batteries for motor vehicle (Bus)
Keywords
  • FOR TRANSPORT OF PERSONS
  • MOTOR VEHICLE PARTS
  • FOR MOTOR VEHICLES
  • BATTERY-OPERATED
  • MOTOR VEHICLE CHASSIS
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 8708: Parts and accessories of the motor vehicles of headings 8701 to 8705 GIR 6 has been used to classify the goods to subheading level 870899: Other parts and accessories; Other than elsewhere specified within this subheading 8 Digit code 87089997: Other than of closed-die forged steel 10 Digit code 8708999790: Other than elsewhere specified Also classified in accordance with: Harmonized System Explanatory Notes (HSEN's) (A) to heading 87.08