Information for ruling 600008454
This section is Advance Tariff Ruling
- Start date
- 21 Sep 2023
- Expiry date
- 20 Sep 2026
- Commodity code
- 8714911029 (opens in new tab)
- Description
- A bicycle frame for an electric folding bicycle. Made from magnesium alloy, painted and with a phosphate coating. The size of the frame is, 925mm in length , 61mm wide and 455mm high and weighs 4.7Kg. The frame allows the bicycle to function once assembled with other parts.
- Keywords
-
- FRAMES
- FOR BICYCLES
- PAINTED
- CYCLE PARTS
- 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 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 8 digit code 87149110 - Frames 10 digit code 8714911029 - 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; other than elsewhere specified. Also Classified In Accordance With: Section Notes (III) parts and accessories Note B (2) to Section XVII Harmonised System Explanatory Notes (HSENs) to heading 8714