Information for ruling 600011842
This section is Advance Tariff Ruling
- Start date
- 02 Jan 2025
- Expiry date
- 01 Jan 2028
- Commodity code
- 8714911029 (opens in new tab)
- Description
- A steel bicycle frame with a seat post, saddle, rear wheel with tyre, chain and crank gear fitted (but no left hand crank) and a front fork. Either painted or an oil slick finish. The frames originate in or consigned from China, in quantities below 300 units per month. The frame allows the bicycle to function once assembled with other parts.
- Keywords
-
- FOR BICYCLES
- PAINTED
- TYRES
- CYCLE PARTS
- FORKS
- FRAMES
- CYCLE FORKS CYCLE FRAMES
- 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 8714 - Parts and accessories of vehicles of headings 8711 to 8713 GIR 2(a) has been used as the goods are unassembled GIR 6 has been used to classify the goods to subheading level 871491 - Frames and forks, and parts thereof 8 digit code 87149110 - Frames 10 digit code 8714911029 - 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; other than elsewhere specified. Also Classified in Accordance With: Section Notes (III) parts and accessories Note B (2) to Section XVII Harmonised System Explanatory Notes (HSENs) to heading 8714