Information for ruling 600007070
This section is Advance Tariff Ruling
- Start date
- 25 May 2023
- Expiry date
- 24 May 2026
- Commodity code
- 8714999040 (opens in new tab)
- Description
- A bicycle folding handebar stem which connects the handlebars to the bicycle fork and folds on the right hand side of the bike. It is adjustable allowing for the handlebars to be adjusted depending on the user in terms of height and reach. Main body and adjusting handle are made of aluminium alloy, surface anodised, black sandblasting. Used in the production of electric bicycles. Made of an aluminium alloy.
- Keywords
-
- OF BASE METALS
- FOR BICYCLES
- OF ALUMINIUM
- HANDLEBARS
- ALUMINIUM ALLOYS
- UNASSEMBLED
- CYCLE PARTS
- SAND BLASTED
- 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 8714 - Parts and accessories of vehicles of headings 8711 to 8713. GIR 6 has been used to classify the goods to subheading level 871499 - Other than elsewhere specified within this subheading. 8-digit code 87149990 Other; parts. 10-digit code 8714999040 Stem for bicycle handlebars, 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 Harmonised System Explanatory Notes (HSENs) to heading 8714