Information for ruling 600011513
This section is Advance Tariff Ruling
- Start date
- 04 Oct 2024
- Expiry date
- 03 Oct 2027
- Commodity code
- 8716909098 (opens in new tab)
- Description
- The products are various models of jockey wheels for use with caravans and trailers They are made mainly from steel, comprising a wheel with a solid rubber tyre and steel hub, a steel strut and a handle for adjusting the height. It is used to raise, lower and generally manoeuvre the trailer or caravan's coupling head so that it can be coupled easily to the towing vehicle's tow-ball. Packaging on import is generally in bulk stillages.
- Keywords
-
- TOWING HITCHES
- ACCESSORIES
- FOR MOVING
- WHEELS
- PART OF
- 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 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 8716 90 - Parts Code to 8 digits - 8716 9090 – Other parts Code to 10 digits - 8716 9090 98 – Other than aluminium road wheels of vehicles of CN heading 8716, whether or not with their accessories and whether or not fitted with tyres; Other than elsewhere specified in this subheading Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 8716