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Information for ruling 600010550

This section is Advance Tariff Ruling

Start date
03 Jun 2024
Expiry date
02 Jun 2027
Description
Machine parts consisting of panels, mats and fixing items made from polyurethane reinforced with metal. These parts are designed to be fitted to machinery for crushing, sorting, washing and screening sand and aggregates
Keywords
  • OF POLYURETHANE
  • FOR USE IN MACHINES
  • FOR CRUSHING
  • MACHINE PARTS
  • WITH METAL
  • FOR GRADING
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 8474 – Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand. GIR 6 - has been used to classify the goods to sub-heading 847490 - Parts. 8 Digit Code - 84749090 - Other than of cast iron or cast steel. Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to Heading 8474