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Information for ruling 600011514

This section is Advance Tariff Ruling

Start date
15 Oct 2024
Expiry date
14 Oct 2027
Description
A Trailer and caravan coupling bellow that is designed to protect the mechanism of a trailer or caravan’s overrun coupling mechanism from the damage and wear caused by dust, dirt or water ingress. They are designed to match the respective profiles of the coupling head at one end and the drawbar at the other, in order to provide an optimal seal. Coupling heads and drawbars vary greatly in terms of design and profile, depending on the manufacturer and other specifications such as fixing method and load capacity etc. These are bespoke to trailer and caravans, rather than being of a generic design which could be used elsewhere. Trailer and Caravan Coupling Bellows are usually made either from rubber or PVC. Packaged in bulk master cartons.
Keywords
  • PART OF
  • COUPLINGS
  • BELLOWS
  • 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 (GIRs): 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 normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 8716 90 - Parts 8-digit code 87169090 – Other parts 10-digit code 8716 909098 – 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