Advance Tariff Ruling Information for ruling 600016040

• Start date: 20 Aug 2026
• Expiry date: 19 Aug 2029
• Commodity code: 4012902000 (opens in new tab)
• Description: A spare replacement solid wheel mounted on a metal rim. Made of rubber and measuring 15" × 3". It is intended for use with a wheelbarrow.
• Keywords:
  • SPARE PARTS
  • TYRES
  • WHEELBARROWS
  • WHEELS
  • RUBBER
  • OF RUBBER
• 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 4012 -Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber. GIR 6 has been used to classify this product by the terms of heading 401290 - Other than retreaded tyres or used pneumatic tyres. 8 Digit code 40129020 - Solid or cushion tyres. Also classified in accordance with: Chapter 40 Note 1 Harmonised System Explanatory Notes to heading 4012

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