Information for ruling 600012615
This section is Advance Tariff Ruling
- Start date
- 06 Mar 2025
- Expiry date
- 05 Mar 2028
- Commodity code
- 8703239000 (opens in new tab)
- Description
- A 1998 Williams FW20 F1 Race Car, that competed in 3 races of the 1998 season and then became a test car. The car is in its original state without substantial changes to the chassis and bodywork. It has a 3.0L (182.9 cu/2,998cc) V10 Atmospheric spark ignition combustion engine. The bodywork, suspension, brakes have not gone through any substantial changes. The car has not been repaired or restored. The car is no longer in production.
- Keywords
-
- CYLINDER CAPACITY > 1500 < 3000 CC
- AS COLLECTOR ITEM
- MOTOR CARS
- BY PETROL ENGINE
- RACING CARS
- USED
- 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 (GIRs): GIR 1 - has been used to classify this product by the terms of heading 8703 - Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars. GIR 6 - has been used to classify the goods to subheading level 870323 - Other vehicles, with only spark-ignition internal combustion piston engine, Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 3 000 cm3. 8-digit code 87032390 - Used. Also classified in accordance with : Additional note 1 to chapter 97 Harmonized System Explanatory Notes (HSENs) part (A)(3) to heading 9705 Harmonized System Explanatory Notes (HSENs) (2)(a) to heading 8703