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Information for ruling 600011336

This section is Advance Tariff Ruling

Start date
02 Oct 2024
Expiry date
01 Oct 2027
Description
There are 2 aluminium parts, one is fitted horizontally and one is fitted vertically to cap off the horizontally fitted lengths. These lengths of aluminium are fitted between the front and rear wheels of commercial vehicles, below the loading floor, and are used to prevent cyclists and pedestrians from falling between the wheels and under the vehicle. They are attached to the subframe of the vehicle using steel mounting legs. The legs are bolted to the subframe and the rails are bolted to the legs. The vertical pillars are riveted to the rails. Officially referred to as lateral protection device by the Vehicle Approval Authority (VCA) these can be sold as part of a type approved kit which also includes the steel mounting legs or individually without type approval. The rails and pillar are manufactured from extruded anodised aluminium. The legs are manufactured from galvanised or zinc plated steel. There are also plastic end caps for the rear of the rails and for the top of the pillars. The rails are packed in shrink wrapped bundles and the legs are supplied on pallets, or in sacks if small quantities.
Keywords
  • SAFETY EQUIPMENT
  • FOR PROTECTION
  • ALUMINIUM
  • FOR MOTOR VEHICLES
  • FRAMES
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 8716 - Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof Gir 3 (c) has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. Gir 5 (b) - has been used to identify the type of packaging. Gir 6 - has been used to classify the goods to subheading level 871690 - Parts Eight Digit Code - 87169030 - Bodies Also classified in accordance with : Note 3 to Section XVII Harmonised System Explanatory Notes (HSENs) to heading 8716 Parts