Information for ruling 600011509
This section is Advance Tariff Ruling
- Start date
- 09 Oct 2024
- Expiry date
- 08 Oct 2027
- Commodity code
- 8716909098 (opens in new tab)
- Description
- The brake shoes set is for the Maypole branded Trailer & Caravan. Brake shoe sets consist of :- Fabricated pressed steel shoe assemblies with corrosion resistant coating. Some sets include galvanised spring-loaded sliders fitted to the shoe assemblies. A non-asbestos abrasive lining on the outer face of each pressed steel shoe assembly, secured in place with adhesive Steel spring & fixing sets A brake shoe set is installed onto a trailer or caravan’s brake drum back plate. The brake drum is then fitted over the brake drum back plate and secured in place by means of a steel nut. The road wheel is then secured to the brake drum with suitable nuts or bolts. In normal use the brake drum rotates freely around the brake drum back plate. The brake shoe set is activated by means of steel cables and rods which are connected to the overrun towing coupling mounted at the front of the trailer or caravan. When the towing vehicle slows down the overrun towing coupling pulls the cables and rods, such operation causes the abrasive linings on the brake shoe set to move against the rotating brake drum, thereby slowing the trailer or caravan. Brake shoe sets are replaced when the abrasive linings become worn as part of a trailer or caravan servicing regime, but are otherwise a permanent fixture on the trailer or caravan. Brake shoe sets are supplied in branded cardboard boxes. Steel is the main material by volume used in manufacturing the brake shoe sets.
- Keywords
-
- OF BASE METALS
- BRAKE PARTS
- OF STEEL
- TRAILERS
- PARTS
- MOTOR CARAVANS
- GALVANIZED
- WITH SPRING MECHANISM
- BRAKE SHOES
- 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 8716 - Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof GIR 5b has been used to identify the type of packaging GIR 6 - has been used to classify the goods to subheading level 871690 - Parts 8 Digit Code 87169090 - Other Parts 10 Digit Code 8716909098 - Other - other than elsewhere specified within this heading Also classified in accordance with : Note 2 to Section XVII Note 3 to Section XVII Harmonised System Explanatory Notes (HSENs) to heading 8716 Parts