Information for ruling 600010089
This section is Advance Tariff Ruling
- Start date
- 04 Apr 2024
- Expiry date
- 03 Apr 2027
- Commodity code
- 8306290000 (opens in new tab)
- Description
- A hand-made scale model of a 1924 Grand Prix de Lyon Bugatti type 35. This model is a 1:8 scale of the model was crafted by Jean-Paul Fontanelle of Art Collection Auto of France. This is a finely detailed model constructed from in excess of 700 steel, brass and aluminium parts, finished in 'Bugatti Blue' livery, with opening bonnet revealing detailed engine, cockpit with leather seat, aluminium fascia with instrument panel, functioning steering, 'artillery' style wheels with rubber tyres, measuring approximately 47cm long, on a mirrored wooden display base.
- Keywords
- OF BRASS STATUETTES, ORNAMENTAL ARTICLES OF ALUMINIUM OF BASE METALS OF STEEL
- 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 8306 - Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal. GIR 3B - has been used as the (The base metal) is considered to be the essential character. GIR 6 - has been used to classify the goods to subheading level 830629 - Statuettes and other ornaments, Other than plated with precious metal. Also classified in accordance with: Note 3 to Section XV Harmonised system explanatory notes (HSENs) Note (B) to 8306 Harmonised System Explanatory Notes (HSEN)s Note (3) to heading 9705 Harmonised System Explanatory Notes (HSEN)s (9) to heading 9023