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Information for ruling 600014496

This section is Advance Tariff Ruling

Start date
12 Feb 2026
Expiry date
11 Feb 2029
Description
An encoder bearing which is an Integrated Belt Starter Generator (IBSG) used in a passenger vehicle to measure rotation for the angular position of the generator shaft. It is made of Steel Plate Cold Commercial (SPCC) steel (or equivalent) and Hydrogenated Nitrile Butadiene Rubber (HNBR), and ferrite. It is not a permanent magnet.
Keywords
  • FOR PASSENGERS
  • ROTARY
  • OF STEEL
  • ENCODERS
  • FOR 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)) GIR 1 has been used to classify this product by the terms of heading 9031 - Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors GIR 6 has been used to classify the goods to subheading level 903190 - parts and accessories Also classified in accordance with: Section XVI Note (m) Harmonised System Explanatory Notes (HSEN's) to heading 9031 Harmonised System Explanatory Notes (HSEN's) to heading 8409 (c) Harmonised System Explanatory Notes (HSEN's) to heading 8505