Information for ruling 600012990
This section is Advance Tariff Ruling
- Start date
- 13 Jun 2025
- Expiry date
- 12 Jun 2028
- Commodity code
- 8465920000 (opens in new tab)
- Description
- The product is an entry level Christmas tree milling machine ideally suited for use in garden centres and retail sales. It is supplied with a 50mm diameter cast aluminium twin bladed head capable of milling up to 150mm depth. It is operated by a foot pedal and includes a rapid action electronic emergency brake and a heavy galvanized counter-weighted safety flap covering the moving head when not in use. It is CE safety certified and it has durable construction with a fully galvanized body and frame. Power supply 230v 16 amp, Power 2.2Kw - 550 RPM and a weight of 75kg.
- Keywords
-
- FOOT OPERATED
- MACHINERY
- MILLING TOOLS
- OF ALUMINIUM
- 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 846592 - Planing, milling or moulding (by cutting) machines Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to Heading 8465