Information for ruling 600010379
This section is Advance Tariff Ruling
- Start date
- 15 Jul 2024
- Expiry date
- 14 Jul 2027
- Commodity code
- 8703249000 (opens in new tab)
- Description
- A 2000 Cadillac Northstar LMP. It is a single seat race car with a 3990cc V8 engine. The vehicle is its original state, without substantial changes to the chassis, body, steering, braking, transmission or suspension system, engine, wings.
- Keywords
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- ORIGINAL CONDITION
- SPARK-IGNITION ENGINES
- BY PETROL ENGINE
- WITH SINGLE SEAT
- RACING CARS
- USED
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 8703 - Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars. GIR 6 - has been used to classify the goods to subheading level 870324 - Other vehicles, with only spark-ignition internal combustion piston engine, Of a cylinder capacity exceeding 3 000 cm3. 8-digit code 87032490 - Used. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Chapter 87 - General note (2) Harmonized System Explanatory Notes (HSEN) to heading 8703 - Note (2) (a) Additional Chapter Note to heading 9705