Information for ruling 600011790
This section is Advance Tariff Ruling
- Start date
- 13 Dec 2024
- Expiry date
- 12 Dec 2027
- Commodity code
- 9705100090 (opens in new tab)
- Description
- Historic Chinook Body/Chassis Race Car Parts. The vehicle was constructed in Canada by the Fejer Bros Company in 1968. It is being imported to enable a full restoration. It is not a complete car, just the following components: Chassis - Steel tube frame with aluminium panelling. Bodyshell - Fibreglass Nose - still in the colours when last raced. Radiator. Gear linkage. Steering wheel, Steering rack. Gauges. Front wishbones. Front uprights. Side mirrors. The components are packaged in wooden crate with the dimensions 290cm x 112cm x 92cm.
- Keywords
-
- AS COLLECTORS ITEM
- MOTOR VEHICLE CHASSIS
- MOTOR VEHICLE PARTS
- CLASSIC VEHICLES
- CLASSIC CARS
- NO LONGER IN PRODUCTION
- RACING CAR
- 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 9705 - Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest GIR 5 (b) has been used to identify the type of packaging. The components are packaged in wooden crate GIR 6 has been used to classify the goods to subheading level 970510 - Collections and collectors’ pieces of archaeological, ethnographic or historical interest 10 Digit Code - 9705100090 - Other than elsewhere specified in this subheading Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to Heading 9705 and Additional Chapter Note 1 to Chapter 97.