Information for ruling 600010257
This section is Advance Tariff Ruling
- Start date
- 16 Apr 2024
- Expiry date
- 15 Apr 2027
- Commodity code
- 9705100090 (opens in new tab)
- Description
- A Formula One racing car built and designed by McLaren-Mercedes to compete in the 1999 Formula One World Championship. The chassis was of a moulded carbon fibre/aluminium honeycomb composite construction and fitted with a bespoke engine. This was the fastest car of the season and competed in prestigious events gaining sporting success at national or international events. The vehicle including its brakes, steering and motor components, have not been modified or altered in any way from its original condition. This will be part of a collection and not be used as an everyday vehicle and in historical races.
- Keywords
- AS A COLLECTORS ITEM MOTOR CARS RACING CARS OF HISTORIC INTEREST
- 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 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 – Additional Chapter notes to 9705 Harmonised system explanatory notes (HSENs) to 9705