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Information for ruling 600010564

This section is Advance Tariff Ruling

Start date
18 Jun 2024
Expiry date
17 Jun 2027
Description
City E-Bike (electric bicycle) made of aluminium and steel .The bike has a 250 watts rear hub motor.
Keywords
  • ALUMINIUM
  • BY ELECTRIC MOTOR
  • BICYCLES
  • OF STEEL
  • PEDAL OPERATED
  • CYCLES
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 (GIRS): GIR 1 has been used to classify this 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 6 has been used to classify this product to subheading level 871160 - With electric motor for propulsion 8 Digit Code 87116010 - Bicycles, tricycles and quadricycles, with pedal assistance, with an auxiliary electric motor with a continuous rated power not exceeding 250 watts Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 8711