Information for ruling 600012918
This section is Advance Tariff Ruling
- Start date
- 27 May 2025
- Expiry date
- 26 May 2028
- Commodity code
- 4016999790 (opens in new tab)
- Description
- Wheels for self-propelled Plastic waste bins (plastic wheelie bins) Tyres made from recycled rubber granulate (rubber) bonded with glue. Wheel Rim with neck made of recycled plastic. The largest part of the wheel construction is the tyre made of rubber. 2 wheels are attached to 1 axle which is fitted to the bottom of the plastic bins to aid movement/transportation of the bins. Pin and spring made of steel.
- Keywords
-
- WHEELS
- OF RUBBER
- OF PLASTIC
- VULCANISED RUBBER
- PARTS
- WASTE
- BINS
- 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 4016 - Other articles of vulcanised rubber other than hard rubber. GIR 3(b) has been used as the solid rubber tyre part of the wheel, which is bonded to the plastic rim, is considered to be the essential character. GIR 6 has been used to classify this product by the terms of heading 401699 - Other than elsewhere specified. 8- digit code 40169997 - Other than rubber-to-metal bonded parts. 10- digit code 4016999790 - Other than elsewhere specified or included in this heading Also classified in accordance with: Chapter 40 Note 1 HSENs to heading 4016