Information for ruling 600010285
This section is Advance Tariff Ruling
- Start date
- 24 Apr 2024
- Expiry date
- 23 Apr 2027
- Commodity code
- 8708999790 (opens in new tab)
- Description
- Vehicle Rooftop Sleeping Pod A vehicle rooftop sleeping pod which is fixed to a roof rack. The sleeping pod has space for 2/3 people to sleep and comes with a 6cm high-density foam mattress, ladder and fixing kit to affix the sleeping pod to the roof of the vehicle. An aluminium ladder is attached to the sleeping pod and is used to gain access. Waterproof design. The pop-up sleeping pod shell is made from ABS material and the covering is a 280gsm poly-cotton ripstop canvas material with fungus proof coating PU3000mm. Stainless steel mounting parts and gas strut system allows the tent to open quickly. Weighs 65kg and when opened has the following dimensions 215cm (L) x 140cm (W) x 105cm (H)
- Keywords
- FOR SLEEP FOR MOTOR VEHICLES TENTS LADDERS OF CANVAS OF ACRYLONITRILE BUTADIENE STYRENE MATTRESSES
- 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)). GIR 1 has been used to classify this product by the terms of heading 8708: Parts and accessories of the motor vehicles of headings 8701 to 8705 GIR 6 has been used to classify the goods to subheading level 870899: Other parts and accessories; Other than elsewhere specified within this subheading 8 Digit code 87089997: Other than elsewhere specified within this subheading; Other than of closed-die forged steel 10 Digit code 8708999790: Other than elsewhere specified Also classified in accordance with: Section Note 3 to Section XVII Harmonized System Explanatory Note (HSEN's) to heading 87.08 (B) WCO opinions 8708.99 (Examples 4 & 5)