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Information for ruling 600010248

This section is Advance Tariff Ruling

Start date
01 May 2024
Expiry date
30 Apr 2027
Description
This is a system that is to be attached to a vehicle, this model is built to perform in both towing and recovery applications. Has duel 50,000lb planetary recovery winches mounted on a full hydraulic 50-ton recovery boom combined with integrated underlift that gives full power tilt, sets the underlift, has a reach of 128 inches that does not interfere with recovery applications.
Keywords
  • FOR VEHICLES
  • HYDRAULIC
  • WINCHES
  • MECHANICAL HANDLING EQUIPMENT
  • FOR TOWING
  • FOR LIFTING
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 8426 - Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane Gir 6 has been used to classify the goods to subheading level 842691 - Designed for mounting on road vehicles Eight digit code 84269190 – Other than Hydraulic cranes designed for the loading and unloading of the vehicle Also classified in accordance with: Harmonised System Explanatory Notes (HSENS) Note B(2) to Heading 8426 refers