Information for ruling 600010207
This section is Advance Tariff Ruling
- Start date
- 21 Apr 2024
- Expiry date
- 20 Apr 2027
- Commodity code
- 4016999190 (opens in new tab)
- Description
- The product is rubber tracks that are used for military personnel carrier halftrack vehicles which are collectors vehicles, particularly M3 Whites Halftrack model. The tracks are made of steel wire that are covered in vulcanised in rubber. They are packaged on pallets that are strapped and shrink wrapped.
- Keywords
-
- CATERPILLAR TRACKS
- OF RUBBER
- WITH LOOP
- VULCANISED RUBBER
- 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: GIR1 has been used to classify this product by the terms of heading 4016 - for other articles of vulcanised rubber other than hard rubber GIR 3 b - Has been used as the vulcanised rubber is considered to be the essential character. GIR 5 (b) has been used to identify the type of packaging – palletised GIR 6 has been used to classify this product by the terms of heading 401699 – Other than or cellular rubber; other than elsewhere specified 8-digit code: 40169991 - other than for motor vehicles of heading 8701 to 8705; rubber-to-metal bonded parts 10-digit code: 4016999190 - other than for technical uses, for use in civil aircraft Also classified in accordance with:- Section VII Note 2 Harmonized System Explanatory Notes (HSENS) to Heading 4016 Note (10) refers.