Information for ruling 600013113
This section is Advance Tariff Ruling
- Start date
- 03 Jun 2025
- Expiry date
- 02 Jun 2028
- Commodity code
- 8501510090 (opens in new tab)
- Description
- A motor-powered propulsion device. A rechargeable motor used as propulsion for inflatable stand-up paddleboards (SUPs) and kayaks. The device contains a lithium battery and a multi-phase alternating current (AC) motor with a maximum output 200W. The motor is encased in Polypropylene and operated by remote control. The device is used to reduce the physical effort needed for paddling and moving across the water.
- Keywords
-
- MULTI-PHASE
- BATTERY OPERATED
- LITHIUM BATTERIES
- ELECTRIC MOTORS
- AC MOTORS
- 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 the product to heading 8501 - Electric motors and generators (excluding generating sets). GIR 6 has been used to classify the products to subheading level 8501 51 - Other ac motors, multi-phase; of an output not exceeding 750 w. 10 digit code 8501 5100 90 Other than elsewhere specified. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to Heading 8501.