Information for ruling 600011033
This section is Advance Tariff Ruling
- Start date
- 08 Aug 2024
- Expiry date
- 07 Aug 2027
- Commodity code
- 8716903000 (opens in new tab)
- Description
- The Corner Pillars are fitted to each corner of the body of the trailer. There are two rear and two front pillars. They are made from Galvanised 5mm steel which is cut to the appropriate blank size and then pressed into the required shape. The roof is supported by these corner pillars. They are also used to house and lock the poles and ratchet mechanisms used to tension the curtain sides of the body. They are naturally part of the trailer and are required for the body.
- Keywords
-
- GALVANIZED
- SECTIONS
- PILLARS
- 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)). General interpretative rules (GIR)s: 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 - 87169030 - Bodies Also classified in accordance with: Note 3 to Section XVII Harmonised System Explanatory Notes (HSENs) to heading 8716 Parts