PART OF A MOBILE HYDRAULIC-POWERED ROOF SUPPORTS FOR MINING (COMPLETE PRODUCT UNDER 8479893000). THE PRODUCT TO BE IMPORTED COMPRISES OF A SEMI-FINISHED PART OF THE "LEG" COMPONENT OF THESE ROOF SUPPORTS. THESE PARTS ARE DESCRIBED AS "INNER CYLINDERS" AND "OUTER CYLINDERS". THE RAW MATERIAL FOR THE INNER AND OUTER CYLINDERS ARE SEAMLESS STEEL TUBES. THE SEMI-FINISHED PART TO BE IMPORTED IS A BESPOKE PRECISION ENGINEERED CUT LENGTH (THE LENGTH DIFFERS ON EACH CONTRACT BUT IS GENERALLY AROUND 1500MM). AFTER IMPORTING SOME FURTHER PROCESSING TAKES PLACE IN THE UK (HEAT TREATMENT AND MACHINING), BEFORE DELIVERY TO CUSTOMER.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8479 - MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 847990 - PARTS. CN CODE 84799020 OF CAST IRON OR CAST STEEL TARIC CODE 8479902090 - OTHER THAN FOR USE IN CIVIL AIRCRAFT ALSO CLASSIFIED IN ACCORDANCE WITH:- NOTE 2(B) TO SECTION XVI HSEN NOTES TO HEADING 8479