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Information for ruling 600015310

This section is Advance Tariff Ruling

Start date
14 Apr 2026
Expiry date
13 Apr 2029
Description
Maclaren Major Elite special needs pushchair complete with footplate adjustable to three levels. The Maclaren Major Elite is designed specially for the older/larger child who is not able to walk or, more likely, can walk...but either not far enough or reliably in the direction which you want to go. The Major Elite covers an age range from say 2 years to 8 years, although suitability is more about size rather than age. Key Features maximum weight limit 50kg (110lbs) Lightweight but robust aluminium frame folds compactly - but long see (Maclaren Major Elite Specifications) five point harness, shoulder height adjustable four levels dual rear wheel parking brakes low maintenance - wipe clean (sponge-able) fabrics, tough plastic non pneumatic wheels (no punctures !) 2 year warranty 7" wheels - rear fixed, front swivel (not lockable) hard 'tyres' NO suspension good manoeuvrability in small places, best on smooth surfaces Adjustable Footplate three position footplate to suit child leg length location slots for fitting foot straps (not supplied) has to be removed before folding (not complicated) Seat fixed position not adjustable, but is at a tilted angle see Maclaren Major Elite Specifications exposed position for the child, lacks privacy but this may be improved by adding a sun hood
Keywords
  • FOOT SUPPORT
  • FOR DISABLED PERSONS
  • ADJUSTABLE
  • SEATS
  • HARNESS
  • AIDS FOR THE DISABLED
  • FOR CHILDREN
  • FOR PUSHING
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 this product by the terms of heading 8713 - Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled GIR 6 - has been used to classify the goods to subheading level 871310 - Not mechanically propelled Also classified in accordance with: Harmonised system explanatory notes (HSENs) to Heading 8713