Information for ruling 600006384
This section is Advance Tariff Ruling
- Start date
- 25 Apr 2023
- Expiry date
- 24 Apr 2026
- Commodity code
- 8714961010 (opens in new tab)
- Description
- Electric bicycle pedals that are imported for the manufacture of electric bicycles. The pedals come in a set of 2 and also come with 2 washers which help attach the pedals to the crank arms. The user of the bicycle would use the pedals to propel the bicycle. Dimensions are 48x27x22cm and Net Weight of 18.5kg
- Keywords
-
- CYCLE PARTS
- PEDALS
- UNASSEMBLED
- WASHERS
- 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 8714 - Parts and accessories of vehicles of headings 8711 to 8713. GIR 2a - has been used as the goods are unassembled. GIR 6 - has been used to classify the goods to subheading level 871496 - Pedals and crank-gear, and parts thereof. 8 digit code 87149610 - Pedals. 10 digit code 8714961010 - Pedals, for use in the manufacture of bicycles (including electric bicycles). Also classified in accordance with: Section XVII - General note (III) (B) (2). Chapter 87 - General notes. Harmonized System Explanatory Notes (HSEN) to heading 8714 - note (7).