Information for ruling 600010031
This section is Advance Tariff Ruling
- Start date
- 29 Aug 2024
- Expiry date
- 28 Aug 2027
- Commodity code
- 8703249000 (opens in new tab)
- Description
- The Formula one racing car FW15-06 was a test chassis for the 1993 Formula One season. This racing car was designed, built, and solely used for testing within the Formula One Grand Prix’s. The FW15-06 racing car does not have the original engine but has a mock up engine of the RS04 Renault which is dummy engine (Not Working) The original engine was a 3.5L V10 Atmospheric spark ignition combustion engine The car is in the colours of Yellow, White, and Blue. The car was used in tests at Silverstone and Imola in the 1993 season.
- Keywords
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- FOR TESTING
- SPORTS CAR
- RACING CARS
- USED
- OF HISTORIC INTEREST
- MOTOR CARS
- 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 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 goods are incomplete 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 Notes to 9705 Harmonized System Explanatory Notes (HSEN’s) to Heading 8703 Notes (2)(a)