Information for ruling 600011510
This section is Advance Tariff Ruling
- Start date
- 07 Oct 2024
- Expiry date
- 06 Oct 2027
- Commodity code
- 8708999790 (opens in new tab)
- Description
- The cycle carrier this is used exclusively for the purpose of securely transporting bicycles on the exterior of a car, motorhome, caravan or trailer etc. It is a fabricated assembly of steel or aluminium tubes and bars with plastic fittings. The cycle carrier can be fitted to these vehicles in a variety of ways, all temporary and allowing for easy removal. The carrier can be fitted to a vehicle's rear mounted tow-ball by means of a suitable coupling mount, to a vehicle's roof rack by means of connecting U-bolts or other suitable fixings. Also, the carrier can be fitted to a vehicle's rear panel, windscreen, bumper by means of fabric straps and steel hooks. Also, to a trailer's top-mounted load bar. Packaging at import is cardboard based.
- Keywords
-
- FOR TRANSPORT OF GOODS
- OF ALUMINIUM
- OF STEEL
- BARS
- FOR VEHICLES
- TUBES
- FOR BICYCLES
- 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 8708, parts and accessories of motor vehicles of heading no, 8701 to 8705. GIR 5 (b) - Has been used to identify the type of packaging GIR 6 - Has been used to classify the goods to subheading level, 8708 99 - Other than elsewhere specified in this heading C8 Digit Code: 870899 97 - Other than closed die forged steel. 10 Digit Code: 87089997 90 - Other than elsewhere specified Also classified in accordance with :- Harmonized System Explanatory Notes (HSEN’s) (i) and (B) to Heading 8708