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This section is Advance Tariff Ruling Information for ruling 600016120
- Start date
- 04 Sep 2026
- Expiry date
- 03 Sep 2029
- Commodity code
- 8436801000 (opens in new tab)
- Description
- An attachment used in commercial forestry operations for cutting logs of wood up to 700mm in diameter into smaller log rings so they can be used for firewood. The product is intended for firewood suppliers and producers. The attachment is mounted onto an excavator and powered via the excavator’s internal hydraulic supply. It is then controlled using a joystick and the control box and wiring sends signals from the joysticks to the hydraulic valve block which works each function. The attachment can rotate into various positions as required and at the end of the extension, a saw box moves up and down the log length, cutting the log into required size. Hydraulic rams tilt the extension up and down and also manipulate the saw box to various angles for cutting bent and crooked timber. The attachment is made up of various fabricated metal components made in the UK and Europe. It is assembled in the UK to make the complete attachment. If the attachment is being exported, the attachment and stand are placed within a wooden crate.
- Keywords
-
- FORESTRY MACHINERY
- FOR FORESTRY
- FOR COMMERCIAL USE
- COMMERCIAL USE
- INDUSTRIAL MACHINERY
- TREES
- 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 8436 - Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders. GIR 5 (B) - Has been used to identify the type of packaging. Fitted to a steel stand for transport, if being exported, and then placed in a wooden crate. GIR 6 - Has been used to classify the goods to subheading level 843680 – Other machinery. 8 Digit Code 84368010 – Forestry machinery. Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to Note (I) (H) (2) to heading 8436.