Information for ruling 600012579
This section is Advance Tariff Ruling
- Start date
- 18 Mar 2025
- Expiry date
- 17 Mar 2028
- Commodity code
- 8714911035 (opens in new tab)
- Description
- Aluminium bicycle frame. Made from welded aluminium tubing and are used for BMX cycling. Come Individually packaged in cardboard boxes. Frames come already painted.
- Keywords
-
- OF BASE METALS
- FOR BICYCLES
- ALUMINIUM
- PAINTED
- UNASSEMBLED
- 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 5 (b) - has been used to identify the type of packaging. 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 8714911035 - Frame, constructed from aluminium or aluminium and carbon fibres and artificial resin, for the use in the manufacture of bicycles (including electric bicycles) Also classified in accordance with: Section Notes (III) Parts and Accessories to Section XVII Harmonised system explanatory notes (HSENs) (2) to Heading 8714