Information for ruling 600008173
This section is Advance Tariff Ruling
- Start date
- 09 Aug 2023
- Expiry date
- 08 Aug 2026
- Commodity code
- 8703801000 (opens in new tab)
- Description
- The product is an electric quad bike. It is made mainly of metal, comprising a steel frame, 4 wheels with pneumatic tyres, a 48v 20 Ah lead acid battery, a chain and a 48v electric motor rated at between 1,000 and 2,100 watts. Also included is a seat with handle bars for steering, tyres, a hydraulic braking system with disc brakes, suspension, front and rear lights with indicators. It is not road legal. It functions by transporting a person from one place to another. It is operated by moving a speed controller on the right hand handlebar which can make the vehicle travel forward or in reverse. On the left-hand handlebar are other controls such as forward and reverse selection, speed control, parking brakes and a horn. Brake levers are fitted to both sides. Also on the vehicle is a maximum speed limiter that can be locked with a key. Battery is charged with a supplied battery charger. Approximate dimensions are: 1.4m L x 860mm W x 890mm H. It’s put up in cardboard boxes for packaging
- Keywords
-
- FOR TRANSPORT OF PERSONS
- RECHARGEABLE, BATTERIES
- BY ELECTRIC MOTOR
- PRIVATE MOTOR VEHICLES
- QUAD BIKE
- 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 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 the tariff. GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 8703 – Other vehicles, with only electric motor for propulsion Code to 8 digits - 8703 8010 - New Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 8703