Information for ruling 600011457
This section is Advance Tariff Ruling
- Start date
- 08 Oct 2024
- Expiry date
- 07 Oct 2027
- Commodity code
- 8504901700 (opens in new tab)
- Description
- Casings for electrical transformers. Made from steel and used to house the internal components in step-up step-down transformers of the type used at substations, rail and residential sites. These are the empty casings (shells) with all the internal cores and bindings removed and are therefore inactive transformers. The shells will be used as part of an art installation for a British Artist. The casing will be strapped and palleted onto a 40 ft long open top flat rack and packed in two rows of 12.
- Keywords
-
- TRANSFORMER PARTS
- CASINGS
- HOUSINGS
- OF STEEL
- TRANSFORMERS
- 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 8504 - Electrical transformers, static converters (for example, rectifiers) and inductors. GIR 5b has been used to identify the type of packaging - palleted in two rows of 12. GIR 6 has been used to classify the goods to subheading level 850490 - parts 8 Digit Code 85049017 - Parts of transformers and inductors; other than ferrite cores or steel; steel laminations and cores, whether or not stacked or wound. Also classified in accordance with: Section Notes to Section XVI notes 2(b). Harmonized system explanatory notes (HSEN’s) Notes parts (B) (ii) to Chapter 85. Harmonized system explanatory notes (HSEN’s) Notes (I) to Heading 8504.