Information for ruling 600015089
This section is Advance Tariff Ruling
- Start date
- 08 Apr 2026
- Expiry date
- 07 Apr 2029
- Commodity code
- 9503009990 (opens in new tab)
- Description
- A fully assembled and finished, scale model of a specific Formula 1 team steering wheel with a display base. The base is specifically shaped to fit the steering wheel and hold it in an upright position. This product is intended for display purposes only and cannot be disassembled. The steering wheel features buttons and switches which are able to move but have no operational function. Metal plaques are fixed to the base displaying details of the wheel the model is replicating and also a limited edition number. The replica steering wheel is not capable of being used in a working vehicle. The majority of the steering wheel is manufactured from metal with parts manufactured from other materials.
- Keywords
-
- OF METAL
- WITH COLOURED PLASTICS
- SCALE MODEL
- PLASTIC BUTTONS
- RECREATIONAL MODELS
- MODEL
- OF PLASTICS
- FIBREBOARD
- 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 9503: Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds GIR 3(b) has been used as the metal is considered to be the higher percentage of constituent material, and in this case provides the essential character of the item. 8 Digit code: 95030099 - Other than of plastics. 10 Digit code: 9503009990 - Other than Hand-made, of wood; other than elsewhere specified or included in this heading. Also classified in accordance with: Harmonised System Explanatory Note (E) to heading 9503