Information for ruling 600010851
This section is Advance Tariff Ruling
- Start date
- 25 Jul 2024
- Expiry date
- 24 Jul 2027
- Commodity code
- 9705100090 (opens in new tab)
- Description
- A Jaguar C-type car, which is an FIA tool room re-creation of an original C-type, which were made between 1951-53. The car has correct period brakes, steering, suspension, axle, gearbox, 3442 cm2 petrol engine, aluminium body, chassis and wheels. It has been preserved and maintained in its historically correct condition. It is used under a limited mileage historic insurance for international shows and events.
- Keywords
-
- BY PETROL ENGINE
- OF HISTORIC INTEREST
- AS COLLECTOR ITEM
- REPLICA
- PRIVATE MOTOR VEHICLES
- RECREATIONAL MODELS
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). 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 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 9705100090 - Other than elsewhere specified in this subheading. Also classified in accordance with: Additional chapter note 1 to heading 9705.