Information for ruling 600013214
This section is Advance Tariff Ruling
- Start date
- 04 Jul 2025
- Expiry date
- 03 Jul 2028
- Commodity code
- 9705100048 (opens in new tab)
- Description
- A former US Navy patrol boat (PBR) that was built in 1971 for US Navy combat use in Vietnam war. Made of fibreglass and aluminium construction. With a Diesel engine driven, although currently non functioning. Will be restored and used for display. shipped to UK as single unit on cradle
- Keywords
-
- AS COLLECTOR’S ITEM
- BOATS
- BY DIESEL ENGINE
- OF HISTORIC INTEREST
- ALUMINIUM
- USED
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 9705 - Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 970510 - Collections and collectors’ pieces of archaeological, ethnographic or historical interest 10 digit code 9705100048 - Other than elsewhere specified in this subheading Also classified in accordance with: General note (c) to Chapter 97 Harmonised System Explanatory Notes (HSENs) to heading 9705, note A (3)