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Information for ruling 600010521

This section is Advance Tariff Ruling

Start date
23 May 2024
Expiry date
22 May 2027
Description
Heavy Lathe which operates by the components being loaded in the horizontal orientation between headstock and tailstock and then clamped with four jaws at each end. The component rotates at various speeds (dependent on diameter and material condition) to remove the components material. A cutting tool is located on the tool post of the machine which is on the saddle with the tool being static and the component rotating. The tool is static, the component rotates. In milling mode heads can be located onto the Ram allowing cutting tools to rotate to machine the component. In this mode the component can either be static or rotating. The principle function of the lathe is the turning with the milling function added for additional capability for the lathe. The machines are made of a cast steel construction with electrical and pneumatic systems and they will be shipped in several consignments and assembled in the company works. The packaging is a wooden base covered with weather protection with some components, such as electrical items, fully boxed.
Keywords
  • MACHINERY
  • HORIZONTAL LATHES
  • FOR MILLING
  • FOR TURNING
  • LATHES
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 (GIRS): GIR 1 has been used to classify this product by the terms of heading 8458 - Lathes (including turning centres) for removing metal GIR 2 (a) has been used as the goods are unassembled GIR 5(b) has been used to identify the type of packaging - Wooden base covered with weather protection with some components, such as electrical items, fully boxed. GIR 6 has been used to classify this product to subheading level 845811 - Horizontal lathes; Numerically controlled 8 Digit Code: 84581120 - Turning centres Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 8458