Information for ruling 600013376
This section is Advance Tariff Ruling
- Start date
- 05 Aug 2025
- Expiry date
- 04 Aug 2028
- Commodity code
- 8703249000 (opens in new tab)
- Description
- This product is a 1932 Ford Car from Canada. The car has its original chassis, front and rear axels, suspension and cross members. Original steering box, gear box and interior. The 1932 Ford also still has its original lights front and rear, along with the original steel body minus the wings and running boards and has still got the original blue paint. The brakes have been converted from rod/mechanical to 1940 Ford hydraulic brakes, and the original engine has been replaced with petrol Chevrolet 350ci. This car will be a restoration project, that will eventually after restoration be displayed at car shows.
- Keywords
-
- MOTOR CARS
- USED
- ROAD VEHICLES
- PRIVATE MOTOR VEHICLES
- 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 8703 - Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars GIR 6 has been used to classify this product to subheading level 870324 - Other vehicles, with only spark-ignition internal combustion piston engine; Of a cylinder capacity exceeding 3 000 cm3 8 Digit Code 87032490 - Used Also classified in accordance with: Additional Note 1 to Chapter 97 Harmonized System Explanatory Notes (HSENs) to heading 8703