Information for ruling 600010442
This section is Advance Tariff Ruling
- Start date
- 15 May 2024
- Expiry date
- 14 May 2027
- Commodity code
- 8708999790 (opens in new tab)
- Description
- A vehicle rooftop sleeping tent. It has a 25mm aluminium base and is designed to be fixed to vehicle roof bars and supports the tent on the vehicle roof. The waterproof sleeping tent has space for 2/3 people to sleep and comes with a 6cm high-density foam mattress, aluminium ladder and a fixing kit to affix the sleeping tent to the roof of the vehicle. The tent shell is made from 280gsm poly-cotton blend ripstop canvas material and has 600D Oxford polyester material on the rainfly. The tent has stainless steel mounting parts and a stainless steel hinge system which allows the tent to open quickly. The rooftop tent weighs 50kg and when opened has the following dimensions 240cm (L) x 140cm (W) x 130cm (H).
- Keywords
-
- LADDERS
- OF CANVAS
- MATTRESSES
- FOR MOTOR VEHICLES
- OF ALUMINIUM
- GOODS PUT UP IN SETS
- WATERPROOF
- FOR SLEEP
- TENTS
- 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 8708 - Parts and accessories of the motor vehicles of headings 8701 to 8705. GIR 3b - has been used as the tent is considered to be the essential character. 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: Harmonized System Explanatory Notes (HSEN) to Section XVII - Note 3 Harmonized System Explanatory Notes (HSEN) to Heading 8708 - Note (B) WCO Opinions to 8708.99 - opinions 4, 5 and 6.