Information for ruling 600010073
This section is Advance Tariff Ruling
- Start date
- 12 Mar 2024
- Expiry date
- 11 Mar 2027
- Commodity code
- 8703321900 (opens in new tab)
- Description
- The converted chassis cab is used for the transport of patients as well as crew. It is made from composite Polyester/recycled foam core panels and rigid aluminium framework. Composite Polyester panels are vacuum bonded either side of recycled PET foam core sections using high strength resin and further assembled with aluminium sections to form a high strength rigid body. Doors for patient and crew access, windows, step and external lift platforms for ambulance chairs / wheelchairs (where specified) are included and attached to the base vehicle chassis. Regulatory external lighting is added. It has an compression ignition piston engine fitted with the fuel type Diesel. This Chassis will exceed 1500 cm3 but not exceed 2500 cm3. The Chassis will be fitted with front seat and will be driveable
- Keywords
-
- FOR TRANSPORT OF PERSONS
- OF POLYESTER
- OF ALUMINIUM
- DIESEL ENGINES
- PISTONS, ENGINES
- CYLINDER CAPACITY < 2500 CC
- COMPRESSION-IGNITION ENGINES
- 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 6 - has been used to classify the goods to subheading level 870332 - Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) - Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 2 500 cm3 8 Digit Code - 87033219 - New - Other than Motor Caravans. Also classified in accordance with: General Note (2) to Chapter 87 Harmonised system explanatory notes (HSENs) to Heading 8703.