Information for ruling 600011477
This section is Advance Tariff Ruling
- Start date
- 27 Sep 2024
- Expiry date
- 26 Sep 2027
- Commodity code
- 8301200090 (opens in new tab)
- Description
- A Full Face Round Steering Wheel Lock, which is yellow in colour it is intended to cover the steering wheel of a motor vehicle and lock up, as an additional security measure. The lock itself is engaged and disengaged with a key. The item comprises two circular ‘clamshells’ one of which additionally has a welded metal stem that is intended to insert through the steering wheel, before being enclosed and locked. All parts are made of metal, except for the black handle grip which is made of plastic. The full face design is for effectively deterring thieves away. Its's heavy duty construction will fit on to most steering wheels up to 39cm (diameter) It includes two security keys. Packaging used is a Cardboard box.
- Keywords
-
- OF BASE METALS
- MECHANICAL
- OF PLASTIC
- WITH KEY LOCK
- OF STEEL
- ROUNDED
- FOR MOTOR VEHICLES
- LOCKS
- PUT UP FOR RETAIL SALE
- WITH HANDLE
- 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)). GIR 1 - Has been used to classify this product by the terms of heading 8301 - Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal. GIR 3 (b) - Has been used as the essential character - Lock GIR 5 (b) - Has been used to identify the type of packaging - Packaging used is a Cardboard box. GIR 6 - Has been used to classify this product by the terms of heading 8301 20 - Locks of a kind used for motor vehicles. Digit Code 83012000 90 - Other than elsewhere specified. Also Classified in Accordance with: Note 3 to Section XV Harmonized System Explanatory Note (HSENs) to Heading 8301