Information for ruling 600007243
This section is Advance Tariff Ruling
- Start date
- 06 Jun 2023
- Expiry date
- 05 Jun 2026
- Commodity code
- 8714999011 (opens in new tab)
- Description
- This is a motorized rear wheel that is imported for the manufacture of electric bicycles, with the electric motor built into the rear wheel. This wheel includes an innertube, a tyre and a motor and the hub is made from aluminium. It has a power of 250W and has a weight of 2.5kg. It is imported with 2 flange nuts, 2 gaskets and 2 anti-rotation flat pads.
- Keywords
-
- WHEELS
- CYCLE PARTS
- BY ELECTRIC MOTOR
- BICYCLES
- ELECTRIC
- 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 8714999011 - Complete wheels with or without tubes, tyres and sprockets, Originating in or consigned from China:- in quantities below 300 units per month or to be transferred to a party in quantities below 300 units per month; or- to be transferred to another holder of an end-use authorisation or to exempted parties. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 8714 - note (4)