Information for ruling 600006131
This section is Advance Tariff Ruling
- Start date
- 05 Apr 2023
- Expiry date
- 04 Apr 2026
- Commodity code
- 87131000 (opens in new tab)
- Description
- The manually operated 'Transport Chair' is intended as an alternative option for guests to maneuver at theme parks, zoo’s, museums, FEC’s, stadiums and other venues when walking or other means of transport are inconvenient or undesirable. The transport chair is lightweight and designed with industrial grade aluminum framing to handle daily commercial rental use. The transport chair is manufactured with flat-free solid urethane wheels for easy movement across various terrains and the seat and back are constructed of a nylon encapsulated mesh material that is mildew and tear resistant. The transport chair is available in multiple configurations and custom color options to fit guests’ specific needs and available with a wide-seat option for a more comfortable ride. No energy is used or delivered by the device.
- Keywords
-
- LIGHTWEIGHT
- WITH METAL FRAMES
- WITHOUT MOTOR
- FOUR-WHEELED
- WHEELCHAIRS
- FOR PUSHING
- 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 8713 - carriages for disabled persons whether or not motorised or otherwise mechanically propelled. Gir 6 has been used to classify the goods to subheading level 871310- not mechanically propelled. Also classified in accordance with:- Harmonised System Explanatory Notes (HSENs) to 8713.