Information for ruling 600011940
This section is Advance Tariff Ruling
- Start date
- 19 Dec 2024
- Expiry date
- 18 Dec 2027
- Commodity code
- 9705100090 (opens in new tab)
- Description
- A 1960 American historical vehicle - Buick LeSabre. The car is in it's original state, without substantial changes to the chassis, body, steering, braking, transmission or suspension system, engine, wings Engine size is 5965 c, powered by the 364 V8 engine and and fully automatic. A red interior and exterior it is low Mileage at just over 69K The car will be used for personal use only and may attend shows and events.
- Keywords
-
- AS COLLECTORS ITEM
- USED
- OF HISTORIC INTEREST
- MOTOR CARS
- 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 9705 - Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest 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: Additional chapter notes to 9705 Harmonised system explanatory notes (HSENs) to Heading 9705