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Information for ruling 600013309

This section is Advance Tariff Ruling

Start date
23 Jun 2025
Expiry date
22 Jun 2028
Description
12V 80W Electric Scooter Ride on electric rechargeable scooter. Supplied with UK plug. The 12v are produced by 2 x 6v4.5ah batteries arranged in series to product 12v. It has a direct drive motor without chain or belt. Rear foot brake. Operated by a thumb throttle so the speed can be varied depending on the pressure on the throttle. Steel frame with moulded plastic trim. Age range 14+ years. Available in green, pink, blue, red and black colours. Packaged in a polyethene bag inside cardboard box.
Keywords
  • ELECTRIC SCOOTER
  • SCOOTERS
  • FOR TRANSPORT OF PERSONS
  • RECHARGEABLE, BATTERIES
  • OF PLASTIC
  • BATTERY-OPERATED
  • REAR BRAKE
  • WHEELED TOYS
  • WITH ELECTRIC MOTOR
  • OF STEEL
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 9503: Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds GIR 5(b) has been used to identify the type of packaging. 8 Digit code 95030010: Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages Also classified in accordance with: Harmonized System Explanatory Note (HSEN's) to heading 95.03 (A) Wheeled toys (2)