Information for ruling 600010205
This section is Advance Tariff Ruling
- Start date
- 15 Apr 2024
- Expiry date
- 14 Apr 2027
- Commodity code
- 9705100090 (opens in new tab)
- Description
- A selection of Leyton House F1 body parts from a 1990 CG901 Leyton House Formula 1 Car to repair a car crashed at 2023 Goodwood Festival of Speed. Parts included are a Floor Panel Bonnet and Panel Nose Box which are original carbon fibre composite body panels from the original F1 car which have been in a museum collection in Japan. These parts will be used to repair one of the six original F1 cars built by Leyton House March F1 team for the 1990 F1 season. The car was crashed in a demonstration event in the UK in 2023. The parts are packaged in a wooden shipping package and travelling from the seller in Japan to the UK.
- Keywords
- NO LONGER IN PRODUCTION CLASSIC CARS AS A COLLECTORS ITEM RACING CARS MOTOR VEHICLE PARTS
- 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 5(b) - has been used to identify the type of packaging - a wooden shipping package 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: Harmonized System Explanatory Notes (HSENs) Note A (3) to Heading 9705 and Additional Chapter Notes to chapter 97.