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Information for ruling 600011332

This section is Advance Tariff Ruling

Start date
20 Sep 2024
Expiry date
19 Sep 2027
Description
Chassis and Body Frame with Batteries At time of import the product will be part exterior finished with no interior finishings and no motor. This includes a full assembled frame with wheels. The final product will be a battery-electric small bus. The item is to be packaged and transported on a flatrack container.
Keywords
  • FOR TRANSPORT OF PERSONS
  • MOTOR VEHICLE CHASSIS
  • PUBLIC TRANSPORT MOTOR VEHICLES
  • BODIES
  • WITH FRAMEWORK
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 8702: Motor vehicles for the transport of ten or more persons, including the driver GIR 2a has been used as the goods are incomplete/unfinished. GIR 5(b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 870240: With only electric motor for propulsion Also classified in accordance with: Chapter Note 3 to Chapter 87 Harmonized System Explanatory Note (HSEN's) to heading 87.02 Harmonized System Explanatory Note (HSEN's) to Chapter 87 (GENERAL) (B)