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Information for ruling 600013104

This section is Advance Tariff Ruling

Start date
03 Jun 2025
Expiry date
02 Jun 2028
Description
This product is a brake caliper housing unit which forms part of a brake assembly. The housing is made of a variety of components manufactured from various materials and processes with most of the larger components being made of cast iron, steel, and aluminium. The housing can be fitted into either a trailer or tractor. It is specifically shaped to take a piston cartridge assembly, which is comprised of multiple parts. The brakes are suitable for use on commercial trailers or tractor (truck) units. Some parts are purchased in a pre-finished state and are used as materials for assembly, further assembly, or further processing into various braking products.
Keywords
  • OF BASE METALS
  • HOUSINGS
  • BRAKE PARTS
  • FOR TRACTORS
  • TRAILERS
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)). GIR 1 - Has been used to classify this product by the terms of heading 8716 - Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof GIR 3 (c) - The part is used with both tractors and trailers, therefore it is considered there is no essential character and the product has been classified to last in numerical order within the tariff GIR 6 - Has been used to classify the goods to subheading level 871690 - Parts 8 Digit Code 87169090 - Other parts 10 Digit Code 8716909098 - Other than elsewhere specified within this subheading Also Classified in Accordance with: Note 3 to section XVII Harmonized System Explanatory Notes (HSENs) General Note (III) (b) (2) to Section XVII Harmonized System Explanatory Notes (HSENs) Parts(6) to Heading 8716