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Information for ruling 600015053

This section is Advance Tariff Ruling

Start date
11 Mar 2026
Expiry date
10 Mar 2029
Description
An Engine Intake Air Filter designed to clean air intake and provide optimum protection for the engine. The filter media is primarily pleated paper based or synthetic non-woven media. Primarily consists of a polyurethane outer seal with the filter media below. Occasionally can have either metal mesh or plastic end caps to provide support.
Keywords
  • AIR FILTERS
  • OF PAPER
  • FILTERS
  • FOR ENGINES
  • OF POLYURETHANE
  • FOR MOTOR VEHICLES
  • OF PLASTIC
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 8421 - Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases GIR 6 - has been used to classify the goods to subheading level 842131 - Intake air filters for internal combustion engines 10 Digit Code - 8421310090 - Other than For use in civil aircraft Also classified in accordance with: Harmonised system explanatory notes (HSENs) Note (II) (B) (1) (i) to Heading 8421