Information for ruling 600012989
This section is Advance Tariff Ruling
- Start date
- 13 Jun 2025
- Expiry date
- 12 Jun 2028
- Commodity code
- 8465950000 (opens in new tab)
- Description
- A floor-standing unit which is a drilling machine for trees. The base of a felled tree is fed into it, it is then held in place and supported using the guide bar and handle whilst it is being worked on. The machine is then used to drill a hole into the base of the tree to enable it to be mounted on a spike stand. The machine itself is powered by an electric motor spinning at 6000RPM and controlled using a pedal mounted at the front. Also on the side is the power switch and emergency shut off button. The drilling machine is suitable for trees up to 3m high, with trunk diameter of up to 14cm.
- Keywords
-
- MACHINERY
- FOR DRILLING
- FOR OUTDOOR USE
- DRILLING TOOLS
- WITH ELECTRIC MOTOR
- 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 8465 - Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials GIR 6 has been used to classify this product to subheading level 846595 - Drilling or morticing machines Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to Heading 8465