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Information for ruling 600012398

This section is Advance Tariff Ruling

Start date
25 Feb 2025
Expiry date
24 Feb 2028
Description
A Ride on electric rechargeable mini bikes with up 1000w motor powered by either 1 x 36v battery or 3 x 12v in series to produce 36v total supplied with UK plug Chain driven with 3 speed settings plus front and rear disc brakes. Age range is 14+ years. Steel frame with moulded plastic shell. Black bike with coloured stickers in blue, green, pink, red and white Packaged in a polyethene bag inside heavy duty cardboard box
Keywords
  • FOR TRANSPORT OF PERSONS
  • RECHARGEABLE, BATTERIES
  • WITH ELECTRIC MOTOR
  • MOTORCYCLES
  • BATTERY OPERATED
  • WITH METAL FRAMES
  • BRAKES
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 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 5 (b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to sub-heading 8211 60 – With electric motor for propulsion Code to 8 digits - 8711 6090 - Other than Bicycles, tricycles and quadricycles, with pedal assistance, with an auxiliary electric motor with a continuous rated power not exceeding 250 watts Code to 10 digits- 8711 6090 90 – Other than cycles, with pedal assistance, with an auxiliary electric motor Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 8711