Information for ruling 600011966
This section is Advance Tariff Ruling
- Start date
- 12 Dec 2024
- Expiry date
- 11 Dec 2027
- Commodity code
- 84314300 (opens in new tab)
- Description
- A hydraulically powered earth drill, which is an attachment part for construction equipment. The construction equipment itself is used for excavation of earth and for laying tubular foundations and pillars. The earth drill is made of steel and it has a linkage system, a hood assembly housing, a hydraulic motor, a planetary drive gearbox and an output shaft. The earth drill is a single integrated assembly which comprises these key components.
- Keywords
-
- EARTH MOVING EQUIPMENT PARTS
- DRILLS
- DRILLING TOOLS
- CONSTRUCTION GOODS
- USED IN CONSTRUCTION
- OF STEEL
- BY HYDRAULIC POWER
- FOR EXCAVATION
- EARTH BORING DRILLS
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 8431 - Parts suitable for use solely or principally with the machinery of headings 8425 to 8430. GIR 6 - has been used to classify the goods to subheading level 843143 - Of machinery of heading 8426, 8429 or 8430: Parts for boring or sinking machinery of subheading 8430 41 or 8430 49. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Section XVI - Note 2 (b) and General Note (II) (B). Harmonized System Explanatory Notes (HSEN) to heading 8431 - Notes 4 and 5.