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Information for ruling 600011298

This section is Advance Tariff Ruling

Start date
24 Sep 2024
Expiry date
23 Sep 2027
Description
An exhaust manifold with turbine housing for turbochargers. It is made of SiMo spheroidal graphite cast iron. The component is for use with spark- ignition internal combustion piston engines. The component has a heat-resistance of not more than 1,050°C and has a hole to insert a turbine wheel, whereby the hole has a diameter of 28mm or more, but not more than 181mm.
Keywords
  • SPARK-IGNITION ENGINES
  • EXHAUST MANIFOLDS
  • INTERNAL COMBUSTION PISTON ENGINES
  • HEAT RESISTANT
  • OF CAST IRON
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 8409 - Parts suitable for use solely or principally with the engines of heading 8407 or 8408. GIR 6 - has been used to classify the goods to subheading level 840991 - Other than For aircraft engines: Suitable for use solely or principally with spark-ignition internal combustion piston engines. 10-digit code 8409910050 - Exhaust manifold with turbine housing of turbochargers, with a hole to insert a turbine wheel, whereby the hole has a diameter of 28mm or more, but not more than 181mm. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Section XVI - General Note (II) Parts (A). Harmonized System Explanatory Notes (HSEN) to heading 8409.