Information for ruling 600013023
This section is Advance Tariff Ruling
- Start date
- 06 May 2025
- Expiry date
- 05 May 2028
- Commodity code
- 8708999790 (opens in new tab)
- Description
- A softcover vehicle rooftop tent pod, which is fixed to a roof rack on top of a vehicle. The tent pod comes with a memory foam mattress, 2 telescopic ladders and a fixing kit. The tent is made from an aluminium frame and the covering is a 320gsm polyester-cotton rip-stop canvas with a PU coating a zippers. The pod cover is made from 1000GVPC soft composite material. The rooftop tent pod weighs 100kg and has the following dimensions 223cm x 130cm x 32cm.
- Keywords
-
- LADDERS
- MATTRESSES
- FOR MOTOR VEHICLES
- GOODS PUT UP IN SETS
- FOR SLEEP
- TENTS
- 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 8708 - Parts and accessories of the motor vehicles of headings 8701 to 8705. GIR 3b - has been used as the tent is considered to be the essential character. GIR 6 - has been used to classify the goods to subheading level 870899 - Other parts and accessories; Other than elsewhere specified within this subheading. 8-digit code 87089997 - Other than elsewhere specified within this subheading; Other than of closed-die forged steel. 10-digit code 8708999790 - Other than elsewhere specified. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Section XVII - Note 3 Harmonized System Explanatory Notes (HSEN) to Heading 8708 - Note (B) WCO Opinions to 8708.99 - opinions 4, 5 and 6.