Information for ruling 600009777
This section is Advance Tariff Ruling
- Start date
- 12 Sep 2024
- Expiry date
- 11 Sep 2027
- Commodity code
- 8703239000 (opens in new tab)
- Description
- Historic Formula one racing car FW35-04 (34-01) that was a test car for the Formula One 2013 season. This racing car was fitted with a 2.4 L V8 atmospheric spark ignition combustion engine. The Formula one car was designed, built and solely used to test within the Formula One Grand Prix's. The car is in its original state without and substantial changes to the chassis and bodywork. The chassis is the fourth chassis built of an FW35, an upgrade to the FW34 test car. The car currently doesn't have an engine fitted and is just supported by an engine frame. Its bodywork, suspension, and brakes have not gone through any substantial changes. This car has not been repaired or restored.
- Keywords
-
- FOR TESTING
- INCOMPLETE
- MOTOR CARS
- BY PETROL ENGINE
- RACING CARS
- USED
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 8703 - Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars GIR 2a - has been used as the vehicle is incomplete GIR 6 - has been used to classify the goods to subheading level 870323 - Other vehicles, with only spark-ignition internal combustion piston engine; Of a cylinder capacity exceeding 1500 cm3 but not exceeding 3 000 cm3 8 Digit code 87032390 - Used Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Chapter 87 - General Note (2) Harmonized System Explanatory Notes (HSEN) to heading 8703 - Note (2) (a)