Information for ruling 600010037
This section is Advance Tariff Ruling
- Start date
- 23 Mar 2024
- Expiry date
- 22 Mar 2027
- Commodity code
- 9705100090 (opens in new tab)
- Description
- Historic Formula One racing car that participated in the Formula One 2000 season. This Formula One car was designed, built and solely used to race within the Formula One Grand Prix's for competitive racing and testing, and was manufactured by Williams Grand Prix Engineering Ltd, Oxfordshire, United Kingdom. The car is in its original state without and substantial changes to the chassis and bodywork. The chassis is the first chassis built, it does have a BMW E41/4 engine, and the bodywork, suspension, brakes have not gone through any substantial changes. This racing car has not been repaired or restored, and the vehicle is no longer in production .
- Keywords
- OF HISTORIC INTEREST MOTOR CARS AS A COLLECTORS ITEM RACING CARS USED
- 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 9705: Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest GIR 6 has been used to classify the goods to subheading level 970510: Collections and collectors’ pieces of archaeological, ethnographic or historical interest 10 Digit code - 9705100090 - Other than elsewhere specified in this subheading Also classified in accordance with – Additional Chapter notes to 9705 Harmonised system explanatory notes (HSENs) to 9705