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Information for ruling 600012684

This section is Advance Tariff Ruling

Start date
17 Apr 2025
Expiry date
16 Apr 2028
Description
A gyroscopic marine stabilising system. The stabilisers are fitted to both pleasure and commercial craft to reduce the vessel’s rolling motion in waves when underway or at anchor or when stationary. Dimensions of the product: Main unit: (l)1020mm x (w)720mm x (h)700mm. Electrical Control Cabinet: (l)350mm x (w)180mm x (h)400mm. Total Weight: 700 kg.
Keywords
  • STABILISERS
  • FOR BOATS
  • STABILITY SYSTEMS
  • GYROSCOPES
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 8479 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. GIR 6 - has been used to classify the goods to subheading level 847989 - Other machines and mechanical appliances, Other than elsewhere specified within this subheading. 8-digit code 84798997 - Other than elsewhere specified. 10-digit code 8479899790 - Other than elsewhere specified within this heading. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 8479 - Note (III) (21).