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This section is Advance Tariff Ruling Information for ruling 600015870

Start date
20 Jul 2026
Expiry date
19 Jul 2029
Description
This item forms part of a pulley tensioner bearing system. It consists of a double row of steel balls and features a specialised fixing to attach it to the pulley mounting plate or bracket. The part is one of four components that make up a pulley tensioner unit, the others being the bracket, bolt, nut, and washer. The complete assembled product is a fan belt tensioner pulley, which is fitted to internal combustion engines in motor vehicles.
Keywords
  • FOR MOTOR VEHICLES
  • PULLEYS
  • BALL BEARINGS
  • INTERNAL COMBUSTION ENGINES
  • OF STEEL
  • 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 (GIRs): GIR 1 - Has been used to classify this product by the terms of 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 6 - Has been used to classify the goods to subheading level 848350 flywheels and pulleys, including pulley blocks. 8-digit code 84835020 of cast iron or cast steel. 10-digit code 8483502090 other than for use in civil aircraft. Also classified in accordance with: Note 2(A) to Section XVI. Harmonised System Explanatory Notes (HSENs) note (G) to Heading 8483.