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Information for ruling 600008457

This section is Advance Tariff Ruling

Start date
31 Aug 2023
Expiry date
30 Aug 2026
Description
A bicycle tyre made from rubber. This is used for foldaway electric bikes.The tyre size is 30cm in diameter with a depth of 5cm with a weight of 0.475 kgs.
Keywords
  • BICYCLE TYRES
  • OF RUBBER
  • PUT UP FOR RETAIL SALE
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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 4011: New pneu-matic tyres, of rubber GIR 6 Has been used to classify this product by the terms of heading 401150: Of a kind used on bicycles. Also classified in accordance with: Harmonised System Explanatory Notes 4011