REAR BICYCLE WHEEL SINGLE NOT AS A PAIR. THE BICYCLE WHEEL HAS AN ALUMINIUM RIM WITH STAINLESS STEEL SPOKES. THE WHEEL IS PRE-ASSEMBLED WITH TYRES WITHOUT AN INNER TUBE, BEING 28 INCHES IN DIAMETER. THE WHEEL WILL BE IMPORTED FROM CHINA. THE TRADER HAS AN END USER AUTHORISATION NUMBER AND WILL IMPORT LESS THAN 300 UNITS PER MONTH.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S 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 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 8714 99 OTHER THAN ELSEWHERE SPECIFIED IN THIS HEADING. CN CODE 8714 99 90 OTHER; PARTS OTHER THAN ELSEWHERE SPECIFIED IN THIS HEADING. TARIC CODE 871499 90 11 ORIGINATING IN OR CONSIGNED FROM CHINA: - IN QUANTITIES BELOW 300 UNITS PER MONTH OR TO BE TRANSFERRED TO A PARTY IN QUANTITIES BELOW 300 UNITS PER MONTH; OR - TO BE TRANSFERRED TO ANOTHER HOLDER OF AN END-USE AUTHORISATION OR TO EXEMPTED PARTIES ALSO CLASSIFIED IN ACCORDANCE WITH: HSEN RE 8714 NOTE (4) CNEN RE 8714 9990.