Information for ruling 600008452
This section is Advance Tariff Ruling
- Start date
- 31 Aug 2023
- Expiry date
- 30 Aug 2026
- Commodity code
- 8714913029 (opens in new tab)
- Description
- Front forks which connect the bicycle frame to the front wheel of a folding electric bicycle. The product is painted and consists of a magnesium alloy fork and an iron tube. The forks are 465mm in length, 120mm in width with a height of 70mm and an individual weight of 1.07 - 1.09kg They are consigned in quantities of less than 300 units per month from China.
- Keywords
-
- CYCLE FORKS CYCLE FRAMES
- CYCLE PARTS
- FOR BICYCLES
- PAINTED
- 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 8714 - Parts and accessories of vehicles of headings 8711 to 8713 GIR 2(a) - has been used as the goods are unassembled GIR 6 - has been used to classify the goods to subheading level 871491 - Frames and forks, and parts thereof CODE 87149130-Front forks; Painted, anodised, polished and/or lacquered; Originating in or consigned from China: - in quantities below 300 units per month on average for a period not exceeding 12 months, or to be transferred to a party in quantities below 300 units per month on average for a period not exceeding 12 months; or - to be transferred to another holder of an end-use authorisation or to exempted parties CODE 8714913029 - Other than front forks, except rigid (non-telescopic) front forks made entirely of steel, for use in the manufacture of bicycles (including electric bicycles) Also Classified In Accordance With: Harmonised System Explanatory Notes (HSENs) to heading 8714 and Section XVII Note B (2)