Skip to main content
Back

Information for ruling 600010838

This section is Advance Tariff Ruling

Start date
16 Jul 2024
Expiry date
15 Jul 2027
Description
The V Groove Siderave is a part used as the bottom outer capping on trailers and rigid commercial vehicle bodies. The types of body it can be fitted to are curtainsiders, dropsides and flatbeds. It is made from galvanised high tensile 3mm steel Steel sheet is cut from a coil and slit into the appropriate width. It is then passed through a series of rollers to attain the desired shape. Then punched with a series of holes to accept lashing rings which are used to secure the load of the vehicle in question. Finally it is cut to length required and then mechanically fitted to the side of the vehicle. It attaches to the cross bearers of the body.
Keywords
  • OF BASE METALS
  • GALVANIZED
  • FOR VEHICLES
  • PARTS
  • TRAILERS
  • OF STEEL
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 8716 - Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof GIR 6 - has been used to classify the goods to subheading level 871690 - Parts 8 Digit Code 87169090 - Other Parts 10 Digit Code 8716909098 - Other - other than elsewhere specified within this heading Also classified in accordance with : Note 3 to Section XVII Harmonised System Explanatory Notes (HSENs) to heading 8716 Parts