Information for ruling 600010430
This section is Advance Tariff Ruling
- Start date
- 17 May 2024
- Expiry date
- 16 May 2027
- Commodity code
- 40169997 (opens in new tab)
- Description
- A bicycle repair kit for repairing tyres. Included in the kit are 4 x 19mm circle non cellular rubber patches, 2 x rectangle 18 x 28 non cellular rubber patches, a 5g tube of adhesive, 1 sheet of glasspaper and an instruction leaflet. The items are packaged together within a clear plastic container.
- Keywords
-
- FOR BICYCLES
- BICYCLE TYRES
- OF RUBBER
- PUT UP FOR RETAIL SALE
- GOODS PUT UP IN SETS
- RUBBER PATCHES
- ADHESIVES
- NON CELLULAR
- IN TUBES
- GLASSPAPER
- LEAFLETS
- BICYCLE REPAIR KIT
- PUNCTURE REPAIR
- 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 4016: Other articles of vulcanised rubber other than hard rubber. GIR 3B - Has been used as the rubber patches are considered to be the essential character. GIR 5b - Has been used to identify the type of packaging as plastic case. GIR 6 - Has been used to classify the goods to subheading level 401699: Other than of cellular rubber; Other than elsewhere specified. 8 DIGIT CODE 40169997: Other than for motor vehicles of headings 8701 to 8705; Other than Rubber-to-metal bonded parts. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 4016 note 11. Harmonised System Explanatory Notes (HSEN) to heading 4008 note (b).