Information for ruling 600012750
This section is Advance Tariff Ruling
- Start date
- 09 Apr 2025
- Expiry date
- 08 Apr 2028
- Commodity code
- 8703211000 (opens in new tab)
- Description
- The Ride on petrol mini ATV Quad Bike has a 49cc single cylinder air-cooled, 2-stroke engine with pull start the 49cc Petrol version is fully automatic with a strong steel frame construction, chain transmission, front and rear disc brakes, large wheels as well as front double and rear mono shocks. Power output of 1.25KW and a top speed of 40kph! Age range is 14+ years. Packaged in a polyethene bag inside heavy-duty cardboard box
- Keywords
-
- QUAD BIKE
- CYLINDER CAPACITY < 1000 CC
- FOR TRANSPORT OF PERSONS
- BRAKES
- PUT UP FOR RETAIL SALE
- BY PETROL ENGINE
- FOUR-WHEELED
- 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 8703 - motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars. GIR 5 (b) - has been used to identify the type of packaging - Packaged in a polyethene bag inside heavy-duty cardboard box GIR 6 has been used to classify the goods to subheading level 870321 - other vehicles, with a spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity not exceeding 1000 cc. 8 Digit code 87032110 - new. Also classified in accordance with:- Harmonized System Explanatory Notes HSEN’s to heading 8703