Information for ruling 600010337
This section is Advance Tariff Ruling
- Start date
- 25 Apr 2024
- Expiry date
- 24 Apr 2027
- Commodity code
- 9705100090 (opens in new tab)
- Description
- Classic road motorcycle manufactured in Japan in 1981 with a cylinder capacity of 998 cubic centimetres. It is in its original state without substantial changes to the chassis, body, steering, braking, transmission or suspension system and engine. It was in production from 1981 to 1983.
- Keywords
- AS COLLECTORS ITEM OF HISTORIC INTEREST CLASSIC MOTORCYCLES ORIGINAL CONDITION USED
- 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 9705 - Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest GIR 6 - has been used to classify the goods to subheading level 970510 - Collections and collectors’ pieces of archaeological, ethnographic or historical interest 10 Digit Code 9705100090 - Other than elsewhere specified in this subheading Also classified in accordance with: Additional Note 1 to Chapter 97 Harmonised System Explanatory Note (A) (3) to Heading 9705