Information for ruling 600010076
This section is Advance Tariff Ruling
- Start date
- 18 Mar 2024
- Expiry date
- 17 Mar 2027
- Commodity code
- 8421392590 (opens in new tab)
- Description
- The product is a particulate filter designed for the purification of air entering a motor vehicle. It is a replaceable filter element used to purify air into the cabin of the vehicle, including particulate matter in the outside air, however, its primary use is as a filter for dust, dirt and pollen. It is fitted in the passenger area of the motor vehicle under the glove compartment. It is constructed using a cellulose based filter media which can be impregnated with carbon or with an additional polyphenol layer to enhance performance and can be supplied with or without a polyurethane frame.
- Keywords
-
- INTAKE AIR FILTERS
- OF CELLULOSE
- CARBON
- CABIN FILTER
- AIR FILTERS
- FOR MOTOR VEHICLES
- OF POLYURETHANE
- FILTERS
- POLYPHENOLS
- 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 8421: Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases. GIR 6 has been used to classify the goods to subheading 842139: Filtering or purifying machinery and apparatus for gases; Other than elsewhere specified. 8 Digit Code 84213925: Other than with stainless steel housing, and with inlet and outlet tube bores with inside diameters not exceeding 1.3 cm; Machinery and apparatus for filtering or purifying air. 10 Digit Code 8421392590: Other than for use in civil aircraft. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 8421 Note (II) (B)