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Information for ruling 600015047

This section is Advance Tariff Ruling

Start date
31 Mar 2026
Expiry date
30 Mar 2029
Description
A base part for a turbo charger made from various metals. Designed to be installed into the engines of 8A/9A of the Challenger tank, for military use. Packaged in crates.
Keywords
  • OF METAL
  • FOR ENGINES
  • TURBO
  • MACHINE PARTS
  • MOTOR VEHICLE PARTS
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 8414 - Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters GIR 5 (b) - Has been used to identify the type of packaging. Packaged into crates GIR 6 - Has been used to classify the goods to subheading level 8414 90 – Parts 10 Digit Code - 8414900090 other than elsewhere specified in this sub-heading Also classified in accordance with: Note 5 to Section XVI Note 2e to Section XVII – for exclusion Harmonized System Explanatory Notes (HSEN) General Explanatory Note (II) Parts (Section Note 2) to Section XVI Harmonized System Explanatory Notes (HSEN) General Explanatory Notes (A) to (C) to Chapter 84 Harmonized System Explanatory Notes (HSEN) to Heading 8414