Information for ruling 600005606
This section is Advance Tariff Ruling
- Start date
- 06 Mar 2023
- Expiry date
- 05 Mar 2026
- Commodity code
- 8703101800 (opens in new tab)
- Description
- Mobility Scooter Comprised of an aluminium chassis, with wires/cables running from two re-chargeable lithium batteries through the chassis to the S-Drive PCB controller unit and two sets of wheels touching the ground (together with an additional set of anti-tip wheels at the rear). Coloured Plastic Panels are stuck to the back of the scooter and at the front to the right and left of the tiller. The mobility scooter has a maximum range of 25km and a maximum speed of 4mph. The motor (24 volt, 220w) is powered by dual lithium batteries and standard PCB controller. It is manoeuvred with a hand controlled variable speed lever and handle bars of the tiller. Packaged in a cardboard box with the following dimensions: 1070 (L) x 525 (W) x 575 (H) and packed with Polystyrene Foam to prevent damage during transport.
- Keywords
-
- ELECTRIC MOBILITY SCOOTERS
- LITHIUM BATTERIES
- BATTERY-OPERATED
- WITH ELECTRIC MOTOR
- WITH SINGLE SEAT
- 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)). GIR 1 has been used to classify this product by the terms of heading 8703: Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars GIR 5(b) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 870310: Vehicles specially designed for travelling on snow; golf cars and similar vehicles 8 Digit code 87031018: Other than vehicles specially designed for travelling on snow, with compression-ignition internal combustion piston engine (diesel or semi-diesel), or with spark-ignition internal combustion piston engine Also classified in accordance with: Additional Notes 1 & 2 to Chapter 87 Harmonised System Explanatory Notes (HSEN's) to heading 87.03 WCO opinions 8703.10 Tribunal Invamed (2018) UKUT 305