Information for ruling 600012393
This section is Advance Tariff Ruling
- Start date
- 13 Feb 2025
- Expiry date
- 12 Feb 2028
- Commodity code
- 9401200000 (opens in new tab)
- Description
- Seats for the use within the rear of an ambulance. The seats include an integrated child seat with seat belt. Made with a seamless vinyl finish. Steel frame with foam cushioning. Supplied either with or without pedestal or base. Can be supplied with or without seat pad occupant sensors and circuited buckle. Seats will be packaged in cardboard boxes.
- Keywords
-
- FOR VEHICLES
- FOR ADULTS
- FOR CHILDREN
- AMBULANCES
- OF STEEL
- SEATS
- 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 9401 - Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof GIR 5 (b) - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 940120 - Seats of a kind used for motor vehicles Also classified in accordance with: Note 2 (b) to Chapter 94 Harmonised system explanatory notes (HSENs) to Heading 9401