Information for ruling 600011493
This section is Advance Tariff Ruling
- Start date
- 02 Oct 2024
- Expiry date
- 01 Oct 2027
- Commodity code
- 8716800000 (opens in new tab)
- Description
- The product is a container, stand and trailer system designed and built for the purpose of carrying aircraft engines from one place to another. It is made from steel and comprises an engine cradle and stand base as well as framework to support and secure the engine during transit. It has wheels to allow it to be towed. It also has provisions for movement by forklift and the wheels can be raised so that the stand can lay flat allowing it to be loaded onto something like a lorry trailer or freight train carriage for transport offsite. The cradle can be separated from the base of the stand to allow it to be positioned under the wing of the aircraft so that the engine can be installed or removed as necessary The stands come shipped on boards secured by straps and wrapped in plastic sheeting
- Keywords
-
- FOR MOVING
- FOR TOWING
- OF STEEL
- STANDS
- TRAILERS
- 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(a) has been used as the product is classifiable under more than one heading and heading 8716 gives the most specific description. GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 871680 – Other vehicles Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 8716