Information for ruling 600010560
This section is Advance Tariff Ruling
- Start date
- 09 Jun 2024
- Expiry date
- 08 Jun 2027
- Commodity code
- 8711609090 (opens in new tab)
- Description
- An electric powered balance bike/ scooter. It has 16 inch wheels, and a 36 V 350 W hub drive motor controlled by handlebar a mounted twist throttle. The electric balance bike/scooter is powered by a lithium ion battery mounted in the downtube of the frame with a runtime of 30-60 minutes. The frame and forks are constructed from alloy, centrally mounted resin footrest. It also has rear cable pull disc brake, height adjustable saddle. The product is packed in a cardboard carton with a size of 1020 x 245 x 490mm.
- Keywords
-
- SCOOTERS
- FOR TRANSPORT OF PERSONS
- PUT UP FOR RETAIL SALE
- BATTERY-OPERATED
- BY ELECTRIC MOTOR
- 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 the product by the terms of heading 8711 - Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to subheading level 871160 - With electric motor for propulsion 8 Digit code 87116090 - Other than bicycles, tricycles and quadricycles, with pedal assistance, with an auxiliary electric motor with continuous rated power not exceeding 250 watts 10 Digit code 8711609090 - Other than cycles, with pedal assistance, with an auxiliary electric motor - Other Also classified in accordance with: Harmonized System Explanatory Notes (HSEN's) to Heading 8711