THIS BICYCLE CRANK-GEAR IS CLASSIFIED TO COMMODITY CODE 8714963010 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR)
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8714 PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711 TO 8713
GIR 2A HAS BEEN USED AS THE GOODS ARE INCOMPLETE/UNFINISHED DUE TO THE ABSENCE OF AN AXLE/BEARINGS
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL
SECTION XVII NOTE 3.
REFERENCES IN CHAPTERS 86 TO 88 TO 'PARTS' OR 'ACCESSORIES' DO NOT APPLY TO PARTS OR ACCESSORIES WHICH ARE NOT SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH ARTICLES OF THOSE CHAPTERS.
GENERAL NOTE SECTION XVII
..... THE OTHER CHAPTERS OF THIS SECTION EACH PROVIDE FOR THE CLASSIFICATION OF PARTS AND ACCESSORIES OF THE VEHICLES, AIRCRAFT OR EQUIPMENT CONCERNED.
IT SHOULD, HOWEVER, BE NOTED THAT THESE HEADINGS APPLY ONLY TO THOSE PARTS OR ACCESSORIES WHICH COMPLY WITH ALL THREE OF THE FOLLOWING CONDITIONS:
(a) THEY MUST NOT BE EXCLUDED BY THE TERMS OF NOTE 2 TO THIS SECTION (SEE PARAGRAPH (A) BELOW).
AND (b) THEY MUST BE SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE ARTICLES OF CHAPTERS 86 TO 88 (SEE PARAGRAPH (B) BELOW).
AND (c) THEY MUST NOT BE MORE SPECIFICALLY INCLUDED ELSEWHERE IN THE NOMENCLATURE (SEE PARAGRAPH (C) BELOW)
HARMONISED SYSTEM EXPLANATORY NOTE 8714 - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 87.11 TO 87.13
PARTS AND ACCESSORIES OF THIS HEADING INCLUDE :
(7) CRANK-GEAR AND PARTS THEREOF (CRANK-WHEELS, CRANKS, AXLES, ETC.,)
COMBINED NOMENCLATURE EXPLANATORY NOTE 8714 96 30 CRANK-GEARS (2010/C 90/05) REFERS - COPY ATTACHED