Information for ruling 600010373
This section is Advance Tariff Ruling
- Start date
- 25 Apr 2024
- Expiry date
- 24 Apr 2027
- Commodity code
- 8714103000 (opens in new tab)
- Description
- Spokes and nipples are used in the assembly of wire spoked Motorcycle wheels for both road and off road use. Spokes are made of stainless steel and the nipples can be plated brass, plated steel or aluminium Spokes are made from wire that is straightened, cut to length, bent and then threaded - spoke nipples are headed from wire and then drilled and tapped with a thread to match the spokes The spoke and the nipple are used in the assembly of wire spoked wheels and connect the hub to the external rim Spoked and nipples are packaged in cardboard boxes.
- 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 Note (4) Harmonised System Explanatory Notes (HSENS) to 8714