Information for ruling 600013306
This section is Advance Tariff Ruling
- Start date
- 27 Jun 2025
- Expiry date
- 26 Jun 2028
- Commodity code
- 8703801090 (opens in new tab)
- Description
- Electric Mini ATV Ride on four wheeled, electric rechargeable mini ATV. Supplied with UK plug. Chain driven with 3 speed settings plus front and rear disc brakes. Tube steel frame with moulded plastic shell. The product is purely recreational, designed for only light off roading. The ATV comes with a trailer hitch, designed to only carry lightweight small items. The ATV does not record mileage or require permanent registration. Age range is 14+ years. Available in blue, green, pink, red and black colours. Packaged in a polyethene bag inside heavy duty cardboard box.
- Keywords
-
- QUAD BIKE
- FOR OFF-ROAD USAGE
- FOR TRANSPORT OF PERSONS
- ALL TERRAIN VEHICLES
- RECHARGEABLE, BATTERIES
- BATTERY-OPERATED
- WITH ELECTRIC MOTOR
- OF STEEL
- 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)). 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. GIR 6 has been used to classify the goods to subheading level 870380: Other vehicles, with only electric motor for propulsion 8 Digit code 87038010: New 10 Digit code 8703801090: Other than new battery electric vehicles, principally designed for the transport of nine or less persons, including the driver, excluding l category vehicles according to regulation (eu) no 168/2013 and motorcycles, propelled (regardless of the number of wheels set in motion) solely by one or more electric motors, including those with an internal combustion range extender (an auxiliary power unit) Also classified in accordance with: Chapter Note 2 to Chapter 87 Harmonized System Explanatory Note (HSEN's) to heading 8701 (1st Paragraph) Harmonized System Explanatory Note (HSEN's) to heading 8703 (2) (d) Harmonized System Explanatory Note (HSEN's) to heading 8711 Exclusion (a) WCO Opinions 8703.21