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Information for ruling 600015719
This section is Advance Tariff Ruling
- Start date
- 16 Jun 2026
- Expiry date
- 15 Jun 2029
- Commodity code
- 9401200000 (opens in new tab)
- Description
- A kit containing the components required for a trained individual to make a custom moulded racing car seat. The kit is comprised of a bag of bead with a connection tap, bottles of clear resin and brown resin, covering material and strips of edging tape. Supplied as either a large or small size. T o create a seat from the kit the bottles of resin are mixed and then added to the bag of bead. The bag of bead is moulded to shape and then the resin sets. Once the seat is set the covering material and strips of edging tape are used to cover the seat. The resin required for each kit will be packaged together in a sealed plastic bag.
- Keywords
-
- KITS
- PACKAGED AS A SET
- RACING CARS
- RESINS
- SEATS
- 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)). General interpretative rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 9401 - Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof GIR 2A - has been used as the goods are unassembled GIR 5 (b) - has been used to identify the type of packaging - Kit packaged together in a sealed plastic bag. GIR 6 - has been used to classify the goods to subheading level 940120 - Seats of a kind used for motor vehicles Also classified in accordance with: Note 2 (b) to Chapter 94 Harmonised system explanatory notes (HSENs) to Heading 9401