Information for ruling 600014554
This section is Advance Tariff Ruling
- Start date
- 02 Feb 2026
- Expiry date
- 01 Feb 2029
- Commodity code
- 8708999790 (opens in new tab)
- Description
- Aluminium ladders that are designed to be permanently affixed to the side of Land Rover Defenders. These ladders enable users to access the vehicle roof for loading and unloading. Once installed, they are typically left in place by end users and are not intended for removal or use outside the context of the vehicle. The ladders are exclusive for use with the Land Rover Defender, the deployable roof ladder is a key innovative and stylish interpretation of the traditional Land Rover Defender ladder accessory. Designed to enhance the vehicle's exterior style, it has been optimised to minimise wind noise and has a unique, two stage deployment to ensure a compact size when stowed. Mounting to fixings in the body side and roof, it maximises roof accessibility. The roof ladder is lockable when in the stowed position to ensure it is secure. The ladder has anodised aluminium steps with black, powder-coated aluminium sides, set in a high-quality, durable plastic with an Anthracite coloured finish frame. For additional durability the top and bottom steps are rubber coated to help improve grip. The maximum weight capacity of the ladder is 150kg, sufficient for a person carrying equipment to the roof.
- Keywords
-
- OF BASE METALS
- ATTACHED
- ALUMINIUM
- LADDERS
- 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 8708: Parts and accessories of the motor vehicles of headings 8701 to 8705 GIR 6 has been used to classify the goods to subheading level 870899: Other parts and accessories; Other than elsewhere specified within this subheading 8 Digit code 87089997: Other than of closed-die forged steel 10 Digit code 8708999790: Other than elsewhere specified Also classified in accordance with: Section Note 3 to Section XVII Harmonized System Explanatory Notes (HSEN's) to heading 87.08