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Information for ruling 600013310

This section is Advance Tariff Ruling

Start date
18 Jun 2025
Expiry date
17 Jun 2028
Description
A self propelled 2 wheeled scooter with a steel foldable frame with moulded plastic trim. Aimed at 14+ years old. There is a foot brake and handle bar brake. The photo shows a kick stand in order to stand the scooter upright when not in use. Product size 94 x 36 x 93-108cm. Packaged in a polyethene bag inside a cardboard box.
Keywords
  • FOLDABLE
  • BRAKES
  • WITH PLASTIC PARTS
  • WITH WHEELS
  • HAND BRAKES
  • SCOOTERS
  • MOULDED
  • 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)). General interpretative rules (GIR)s: GIR 1 has been used to classify the product by the terms of heading 9503 - tricycles, scooters, pedal cars and similar toys; doll's carriages: dolls, other toys: reduced-size 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 toys; doll's carriages Also classified in accordance with:- Harmonised System Explanatory Notes (HSENs) Note (A) to Heading 9503