Information for ruling 600012250
This section is Advance Tariff Ruling
- Start date
- 31 Jan 2025
- Expiry date
- 30 Jan 2028
- Commodity code
- 8712003090 (opens in new tab)
- Description
- A bicycle (push-bike). A two-wheeled non-motorised vehicle designed for the transport of one person at a time. Comprises a frame, pedals, seat, handlebars, crank gear and derailleur system for changing gears, drive chain, wheels and tyres and braking system. It is entirely manually propelled and has no motor fitted. Uses ball bearings within its construction. Consigned from China. It’s put up in a cardboard box for packaging
- Keywords
-
- WITH BALL BEARINGS
- TWO HANDED
- WITHOUT MOTOR
- FOR HUMAN USE
- OF CARBON FIBRE
- BICYCLES
- 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 8712 - Bicycles and other cycles (including delivery tricycles), not motorised GIR 5 (b) has been used to identify normal packaging for transport Code to 8 digits - 8712 0030 – Bicycles with ball bearings Code to 10 digits - 8712 0030 90 - Other than consigned from Indonesia, Malaysia, Sri Lanka or Tunisia; Other than consigned from Cambodia, Pakistan or the Philippines Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 8712