Information for ruling 600013777
This section is Advance Tariff Ruling
- Start date
- 01 Oct 2025
- Expiry date
- 30 Sep 2028
- Commodity code
- 9503001000 (opens in new tab)
- Description
- kids ride on scooter ages 2-5 year olds The scooters have plastic wheels and a metal frame. Other components are manufactured using plastic and metal battery is a 24V lithium battery The scooter has no pedals, top speed does not exceed 20KPH, cylinder Capacity does not exceed 49cc, one speed transmission and no gears, rear brake system The scooters weigh 9-10kg Each scooter is packaged in a box carton
- Keywords
-
- FOR YOUNG CHILDREN
- ELECTRIC SCOOTER
- BRAKES
- OF PLASTIC
- OF METAL
- ONE SPEED TRANSMISSION
- 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 – box carton 8 digit code 95030010 - tricycles, scooters, pedal cars and similar toys; doll's carriages. Also classified in accordance with:- Harmonized System Explanatory Notes (HSENS) to note 4A to heading 9503