Information for ruling 600012399
This section is Advance Tariff Ruling
- Start date
- 26 Feb 2025
- Expiry date
- 25 Feb 2028
- Commodity code
- 8711100000 (opens in new tab)
- Description
- A ride on petrol mini motor bike, 49cc single cylinder air-cooled, 2-stroke engine with pull start Steel frame with moulded plastic shell. It has automatic transmission and has front and rear disc brakes. It is a black coloured motor bike with coloured stickers - green, blue, red, white and pink. Age range is 14+ years. Packaged in a polyethene bag inside heavy duty cardboard box
- Keywords
-
- FOR TRANSPORT OF PERSONS
- BY PETROL ENGINE
- WITH METAL FRAMES
- BRAKES
- OF STEEL
- MOTORCYCLES
- 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 (GIR)s: 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 subheading level 8711 10 - With internal combustion piston engine of a cylinder capacity not exceeding 50 cm3. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to 8703 Harmonized System Explanatory Notes (HSEN) to 8711