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Information for ruling 600013387

This section is Advance Tariff Ruling

Start date
03 Jul 2025
Expiry date
02 Jul 2028
Description
A children’s light-up rechargeable 3-wheeled electric scooter, powered by a 14.4V lithium battery, with a top speed of 10km/h. hand operated throttle integrated into the handlebars, with two speed modes 0-6km/h and 0-10km/h. Box weight of 5.20kg. Made from steel, aluminium and plastic. Adjustable handlebar and a rear brake that has built in ABS. Packaged in a full colour box. For children aged 6+
Keywords
  • PLASTICS
  • SCOOTERS
  • ALUMINIUM
  • ABS
  • BRAKES
  • RECHARGEABLE, BATTERIES
  • LITHIUM BATTERIES
  • FOR CHILDREN
  • ELECTRIC
  • 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) (2)