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Information for ruling 600007055

This section is Advance Tariff Ruling

Start date
14 Jun 2023
Expiry date
13 Jun 2026
Description
Bike Handlebar Handle Hand Grips for a BMX MTB Mountain Bicycle Scooter. The grips are made from 90% Thermoplastic Rubber (TRP) and 10% Polypropylene (PP).
Keywords
  • HANDLEBARS
  • FOR BICYCLES
  • POLYPROPYLENE
  • THERMOPLASTIC RUBBER
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 (GIR)s: 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 6 has been used to classify this product to subheading level 871499 - Other than of motorcycles (including mopeds) and of carriages for disabled persons 8 Digit Code 87149990 - Other; parts 10 digit code 8714999089 - Other than elsewhere specified. Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to Heading 8714 Note (10)