Information for ruling 600012656
This section is Advance Tariff Ruling
- Start date
- 16 Apr 2025
- Expiry date
- 15 Apr 2028
- Commodity code
- 8432420000 (opens in new tab)
- Description
- Agricultural self-propelled crop sprayer vehicle, that sprays fertiliser or water by the use of nozzles on arable crops or grassland. It has a chassis, engine, boom and 4 wheels. The cab is constructed of steel, with tinted, panoramic glass. It has a 28mm stainless steel spray line and a stainless steel spray tank. It has a choice of spray pump displacement of 270,400 or 460 litres per minute. The booms are constructed from lightweight steel and have variable geometry boom spray widths from 24 m to 42 m.
- Keywords
-
- FOR HAULING BY TRACTORS
- FOR AGRICULTURE
- MACHINERY
- FERTILIZER DISTRIBUTORS
- SPREADER FOR AGRICULTURAL PURPOSES
- 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 8432 - Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers. GIR 6 has been used to classify the goods to subheading level 843242 - Manure spreaders and fertiliser distributors; Fertiliser Distributers Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Note 5 to heading 8432 Harmonised System Explanatory Notes (HSENs) to heading 8432 Harmonised System Explanatory Notes (HSENs) to heading 8705