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Information for ruling 600012914

This section is Advance Tariff Ruling

Start date
09 May 2025
Expiry date
08 May 2028
Description
A Roller Assembly. The roller assembly is manufactured and machined from Mild steel metal. The component is machined, with two threads either side to allow assembly onto the Stairlift Carriage and the two hardened rubber rollers are screwed onto the assembly. The purpose of this component is to serve as the contact point between the stairlift carriage and the rail as it travels the staircase and protects the ride quality and ensures the stairlift remains steady and affixed to the rail it is mounted upon.
Keywords
  • STAIRLIFTS
  • RAILS
  • PART OF
  • OF METAL
  • OF STEEL
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 8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 GIR 6 - has been used to classify the goods to subheading level 843131 Of lifts, skip hoists or escalators Also classified in accordance with: Note 2b to Section XVI Harmonised System Explanatory Notes (HSENs) to heading 8428 (III) (M) and Parts Harmonised System Explanatory Notes (HSENs) to heading 8431