Information for ruling 600010403
This section is Advance Tariff Ruling
- Start date
- 06 Jun 2024
- Expiry date
- 05 Jun 2027
- Commodity code
- 8714911021 (opens in new tab)
- Description
- The product is 63 bicycle frames of different styles and sizes. The material is carbon fibre, these are also lacquered. The frame has a seat post and handlebars post, seat and handlebars are purchased separately of the style and use that you want. These are made in China in quantities below 300 units per month, then shipped to an American supplier who the Company purchase them from. They are packaged into a cardboard box.
- Keywords
-
- LACQUERED
- FOR BICYCLES
- BICYCLES
- FRAMES
- OF CARBON FIBRE
- FOR OUTDOOR USE
- 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)). General interpretative rules (GIR)s: 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 - Cardboard box GIR 6 has been used to classify this product to subheading level 871491 - Frames and forks, and parts thereof 8 Digit Code 87149110 - Frames; Painted, anodised, polished and/or lacquered; Originating in or consigned from China: - in quantities below 300 units per month on average for a period not exceeding 12 months, or to be transferred to a party in quantities below 300 units per month on average for a period not exceeding 12 months; or - to be transferred to another holder of an end-use authorisation or to exempted parties 10 digit code 8714911021 - Constructed from carbon fibres and artificial resin, for use in the manufacture of bicycles (including e-bikes) Also classified in accordance with: Section note 7 to Section XI Harmonized System Explanatory Notes (HSENs) to heading 8714