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Information for ruling 600009853

This section is Advance Tariff Ruling

Start date
19 Jun 2024
Expiry date
18 Jun 2027
Description
The 2016 McLaren 675LT has a 3.8Lt twin turbo V8 engine. It has two seats and is Left Hand Drive. The McLaren 675LT was originally launched solely as a coupe and was limited to 500 examples worldwide. Colour of this vehicle is blue and will be part of a private collection and not used as an everyday vehicle. The vehicle including its brakes, steering and motor components, has not been modified or altered in any way from its original condition. Specifications of vehicle: - Chassis carbon fibre MonoCell with aluminium front and rear subframes. Suspension (fr/r) double wishbones with ProActive chassis control. Brakes (fr/r) ventilated carbon ceramic discs, ABS. Gearbox SSG 7 speed Semi-Automatic. Drive Rear wheel drive. Top Speed 330 km/h (205 mph). 0-100 km/h 2.9 s.
Keywords
  • SPORTS CAR
  • USED
  • WHEELS
  • FUEL INJECTION PUMPS
  • MOTOR CARS
  • ROAD VEHICLES
  • SEATS
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 (GIR)s: GIR 1 has been used to classify this product by the terms of heading 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 6 has been used to classify the goods to subheading level 870324 - Other vehicles, with only spark-ignition internal combustion piston engine; of a cylinder capacity exceeding 3 000 cm3 8 Digit Code 87032490 - Used Also classified in accordance with: Additional Chapter Note 1 to Chapter 97 Harmonized System Explanatory Notes (HSEN’s) to Heading 8703 Notes (2)(a)