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Information for ruling 600015015

This section is Advance Tariff Ruling

Start date
19 Mar 2026
Expiry date
18 Mar 2029
Description
The product is driven by a hydraulic or electric motor (not part of assembly), can be used in i forklift truck, winch drives, and a wide range of rotating machinery. Made from cast iron and steel housing and certain internal components/alloy steel case hardened internal gears and bearing/rubber seals. The parts of the gearbox are made using gear cutting machines (hobbing machines), subtractive machining processes from forgings and castings and assembled using other bought in components like rotary shaft seals and O-rings and bearings. This is a planetary gearbox, it works by multiplying torque and reducing rotational speeds - Product is rotary. Bought in various quantities and can be packaged accordingly, but they are individual items and generally palletised for shipment overseas.
Keywords
  • GEAR BOXES
  • ELECTRIC MOTORS
  • HYDRAULIC
  • MECHANICAL
  • PLANETARY
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 8483 – Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints). GIR 3b has been used as the gearbox is considered to be the essential character. GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to sub-heading 848340 - Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters. Eight Digit Code 84834051 – Gear boxes and other speed changers. Ten Digit code 8483405190 – Gear boxes; other than for use in civil aircraft. Also classified in accordance with:- Section notes 2a to Section XVI Harmonised System Explanatory Notes (HSENs) to Heading 8483 (E) (1)