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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
MECHANICAL HANDLING EQUIPMENT FOR VEHICLES WINCHES FOR LIFTING HYDRAULIC FOR TOWING
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