Information for ruling 600008149
This section is Advance Tariff Ruling
- Start date
- 24 Aug 2023
- Expiry date
- 23 Aug 2026
- Commodity code
- 8703801000 (opens in new tab)
- Description
- 800W Electric Quad Bike The vehicle is for recreation only and no capacity for towing. A four-wheeled motor vehicles, for the transport of persons, with tube chassis, having a motor-car type steering system. The frame is constructed from steel and powder coated black and features a solid rear axle on the back of the quad. It has 6inch front and rear wheels with off-road compatible tyres. It’s driven by a 36V volt 800W (peak power), motor from a 3 12volt 12Ah lead acid batteries stored inside the lower section of the frame. The motor drives the rear wheel via a chain. The quad has both front and rear suspension with dual front shocks and single rear. Brakes are cable disc brakes on both the front and rear (2x front, 1x rear mounted on the axle). On the top side of the quad there is a 3 position switch to select either Forward, neutral or reverse. The quad has 3 speed limit positions that can be set and locked with a key. Dry weight 45kg Max load 60kg Packaging: Brown cardboard box with dimensions of: 102x63x43cm, large printed logo on the 2 longer sides of the packaging.
- Keywords
-
- FOR OFF-ROAD USAGE
- ALL TERRAIN VEHICLES
- BATTERY-OPERATED
- WITH ELECTRIC MOTOR
- FOUR-WHEELED
- WITH SINGLE SEAT
- 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)). GIR 1 has been used to classify this product by the terms of heading 8703: Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars GIR 5(b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 870380: Other vehicles, with only electric motor for propulsion 8 Digit code 87038010: New Also classified in accordance with: Chapter Note 2 to Chapter 87 Harmonized System Explanatory Note (HSEN's) to heading 87.03 (2) (d) Harmonized System Explanatory Note (HSEN's) to heading 87.11 (Exclusion (a))