Information for ruling 600013712
This section is Advance Tariff Ruling
- Start date
- 03 Oct 2025
- Expiry date
- 02 Oct 2028
- Commodity code
- 8479899790 (opens in new tab)
- Description
- A roof opening mechanism for leisure marine craft. The mechanism is without the textile canvas, which can be powered electrically or manually. The mechanism can accommodate the use of canvas, (the textile canvas is not included in this application) and the solid glass/grp/carbon fibre fixed panels are incorporated by the boat builder. The framework is manufactured from 316 grade stainless steel. The bare mechanism comprises of stainless steel tracks, track cars, drive system, 12v or 24v motor and control panel. It is bespoke designed and is manufactured to fit each boat model, with track systems to accommodate sizes and weights. The roof operates by pressing the hold to run power switch, or manually pulling the handle if un-powered. The roof mechanism is packaged in sub assembly parts for easy installation, with user manual and instructions. The complete assembly is securely packaged in cardboard, or wooden crates for global shipping.
- Keywords
-
- HAND OPERATED
- MECHANICAL/ELECTRICAL APPARATUS
- BY ELECTRIC MOTOR
- AWNINGS
- OF BASE METALS
- RETRACTABLE
- CONTROL PANEL
- FOR BOATS
- 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 8479 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. GIR 5b - Has been used to identify the type of packaging - Packaged in cardboard, or wooden crates for global shipping. GIR 6 - Has been used to classify this product by the terms of heading 8479 89 - Other machines and mechanical appliances, Other than; For treating metal, including electric wire coil-winders, Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines. Digit Code: 847989 97 - Other than elsewhere specified. Digit Code: 84798997 90 - Other than elsewhere specified. Also Classified in Accordance with: Harmonized System Explanatory Note (HSEN's) to heading 8479