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This section is Advance Tariff Ruling Information for ruling 600016723
- Start date
- 26 Aug 2026
- Expiry date
- 25 Aug 2029
- Commodity code
- 9705100045 (opens in new tab)
- Description
- A former US Navy patrol boat (PBR) that was built in 1971 for US Navy combat use in Vietnam war. Made of fibreglass and aluminium construction. With a Diesel engine driven, although currently non functioning. Will be restored and used for display. Shipped to UK as single unit on cradle.
- Keywords
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- AS COLLECTOR ITEM
- BY DIESEL ENGINE
- BOATS
- ALUMINIUM
- OF HISTORIC INTEREST
- USED
- 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 9705 - Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest. GIR 5B - Has been used to identify the type of packaging - Single unit on cradle. GIR 6 - Has been used to classify the goods to subheading level 970510 - Collections and collectors’ pieces of archaeological, ethnographic or historical interest. 10 Digit Code 9705100045 - Property relating to history, including the history of science and technology and military and social history, to the life of national leaders, thinkers, scientists and artists and to events of national importance; other than more than 200 years old. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN's) General Note (C) to Chapter 97. Harmonized System Explanatory Notes (HSEN’s) Note (A) (3) to heading 9705.