Information for ruling 600009046
This section is Advance Tariff Ruling
- Start date
- 18 Oct 2023
- Expiry date
- 17 Oct 2026
- Commodity code
- 9503001000 (opens in new tab)
- Description
- A childs balance bike, designed to enable young children co ordinate and improve their balance. This has a white steel frame. The tyres are made of rubber. The bike has a leather saddle which is brown in colour. The bike has a bell and a basket. This item does not have a chain, gear mechanism or brake.
- Keywords
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- BASKETS
- OF RUBBER
- TYRES
- FOR CHILDREN
- BICYCLES
- OF STEEL
- 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 9503: Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds 8 Digit code 95030010: Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages Also classified in accordance with: Harmonised System Explanatory Notes to heading 9503