Information for ruling 600010090
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 1:8 scale limited edition model of a 1937 Bugatti Type 57 “Tank”, by Sean McKenna a Scottish model maker based in France probably produced from the mid 1990's. Finely detailed scratch-built static model constructed from mainly metal parts. Finished in two-tone blue finish, wire-spoked wheels with rubber tyres, with opening bonnet revealing engine detail, approx. 40cm long, contained in display case. This model was based on the road-going Type 57 Grand Touring car, designed by Ettore Bugatti’s son, Jean Bugatti.
- Keywords
-
- OF BASE METALS
- OF METAL
- STATUETTES, ORNAMENTAL ARTICLES
- WITH DISPLAY
- 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