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Information for ruling 600010217

This section is Advance Tariff Ruling

Start date
09 Apr 2024
Expiry date
08 Apr 2027
Description
A specially designed purpose built panel trolley in two sizes for moving System 400 and System 600 panels into place. The frame is pyramid shaped and constructed from mild steel and has 4 rubber wheels fitted at the base, The trolley for System 400 panels is 600mm wide and the trolley required to move System 600 panels is 1500mm wide to ensure additional stability, It is not self propelled. It requires an operator to push or pull it. It has no other function other than moving the display panels safely. The trolley is factory manufactured and transported to site complete.
Keywords
  • NOT SELF-PROPELLED
  • FOR PUSHING
  • FOR TRANSPORT OF GOODS
  • WITH WHEELS
  • SHAPED
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 the product to heading 8716 - Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof GIR 6 has been used to classify the product to subheading level 871680 - Other vehicles than specified elsewhere specified in this heading. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) note to heading 8716