Information for ruling 600008518
This section is Advance Tariff Ruling
- Start date
- 31 Aug 2023
- Expiry date
- 30 Aug 2026
- Commodity code
- 8714999030 (opens in new tab)
- Description
- An aluminium seat post connecting the seat to the frame of a folding electric bicycle. The post has a diameter of between Φ 30.9 and Φ31.6. The product is a Seat Post for an electric Bicycle. The e-bicycle goods are parts and are NOT being consigned in a shipment with other containers that together could make up a E-BICYCLE under heading 8712, using GIR 2(a).
- Keywords
-
- FOR BICYCLES
- OF ALUMINIUM
- SECTIONS
- SEAT PARTS
- SEAT POSTS
- E-BICYCLES
- CYCLE PARTS
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 8714 99 - Other than elsewhere specified within this subheading. 8 - Digit Code 871499 90 - Other; parts. 10 - Digit Code 87149990 30 - Seat posts, for use in the manufacture of bicycles (including electric bicycles). Also Classified in Accordance with: General Note (III) (B) (2) to Section XVII Chapter 87 - General Notes. Harmonized System Explanatory Notes (HSENs) (11) to Heading 8714