Information for ruling 600010372
This section is Advance Tariff Ruling
- Start date
- 25 Apr 2024
- Expiry date
- 24 Apr 2027
- Commodity code
- 8714103000 (opens in new tab)
- Description
- Hand assembled, wire spoked motorcycle wheels consisting of stainless steel spokes and an aluminium rim, onto an aluminium hub. The wheels are sold as a replacement or upgrade for the original wheels. They are packaged individually in cardboard boxes with polystyrene inserts for added protection.
- Keywords
- CYCLE SPOKES OF STAINLESS STEEL OF ALUMINIUM FOR MOTORCYCLES WHEELS
- 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 8714 - Parts and accessories of vehicles of headings 8711 to 8713. GIR 5(b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 871410 - Of motorcycles (including mopeds). 8 Digit Code 87141030 - Road wheels and parts and accessories thereof. Also classified in accordance with: Harmonised System Explanatory Notes (HSENS) to 8714