Information for ruling 600011511
This section is Advance Tariff Ruling
- Start date
- 04 Oct 2024
- Expiry date
- 03 Oct 2027
- Commodity code
- 8708999300 (opens in new tab)
- Description
- A closed-die forged steel towball is used in conjunction with and in the manufacture of a towing vehicle's towbar. A towbar is a towing vehicle's hitch point, mounted at the rear of the towing vehicle, that allows a towed trailer or caravan to be attached to the towing vehicle in conjunction with the towed trailer or caravan's coupling head. This coupling head locks onto the towing vehicle's towball, allowing the towed and towing vehicles to become a single articulated unit. Main applications for towballs include towbars of a passenger car and light commercial van.
- Keywords
-
- CAR BODY PARTS
- TOWING HITCHES
- FROM IRON AND STEEL MANUFACTURE
- FOR TOWING
- FOR MOTOR VEHICLES
- CLOSED-DIE FORGED
- WITH ATTACHMENTS
- 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 8708 - Parts and accessories of the motor vehicles of headings 8701 to 8705 GIR 6 - Has been used to classify this product by the terms of heading 8708 99 - Other than elsewhere specified Digit Code 870899 93 - Closed-Die Forged Steel Also Classified in Accordance with: Harmonized System Explanatory Note (HSENs) to Heading 8708