Information for ruling 600011387
This section is Advance Tariff Ruling
- Start date
- 11 Oct 2024
- Expiry date
- 10 Oct 2027
- Commodity code
- 8701911000 (opens in new tab)
- Description
- A sub-compact utility tractor manufactured in Japan. This 1977 model features a 0.5L, 2-cyl, diesel engine with an engine power of 6.7kw and a horsepower of 9. The vehicle is designed for small-scale farming, gardening and agricultural tasks including planting and harvesting. The steel vehicle is in working order, over 30 years old and will continue to be used for agricultural purposes. Some parts, such as wheels, exhaust pipes, or implements, might be partially disassembled to reduce the overall size and protect delicate components. The tractors are stacked and separated by wooden batons creating frames around them for protection.
- Keywords
-
- AGRICULTURAL EQUIPMENT
- TRACTORS
- USED
- OVER 30 YEARS OLD
- FOR AGRICULTURE
- 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 8701 - Tractors (other than tractors of heading 8709). GIR 6 has been used to classify the goods to subheading level 870191 - Other of an engine power not exceeding 18 kw 8 Digit Code 8701911000 - Agricultural tractors and forestry tractors, wheeled. Also classified in accordance with: Chapter notes to Chapter 87 notes 2 Additional Chapter Notes to Chapter 97 notes 1 Harmonised system explanatory notes (HSENs) to Heading 8701