THE BRAKES HAVE BEEN CLASSIFIED TO COMMODITY CODE 8714943090 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIRS)
GIR 1 HAS BEEN USED TO CLASSIFY THE PRODUCT BY THE TERMS OF HEADING 8714
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL.
SECTION AND CHAPTER NOTES
SECTION XVII NOTE 3 - REFERENCES IN CHAPTERS 86 TO 88 TO 'PARTS' OR 'ACCESSORIES' DO NOT APPLY TO PARTS OR ACCESSORIES WHICH ARE NOTE SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE ARTICLES OF THOSE CHAPTERS. A PART OR ACCESSORY WHICH ANSWERS TO A DESCRIPTION IN TWO OR MORE OF THE HEADINGS OF THOSE CHAPTERS IS TO BE CLASSIFIED UNDER THAT HEADING WHICH CORRESPONDS TO THE PRINCIPAL USE OF THAT PART OR ACCESSORY.
HARMONIZED SYSTEM EXPLANATORY NOTES
HEADING 9714 COVERS PARTS AND ACCESSORIES OF A KIND USED WITH MOTORCYCLES (INCLUDING MOPEDS) , CYCLES FITTED WITH AN AUXILIARY MOTOR, SIDE-CARS, NON-MOTORISED CYCLES, OR CARRIAGES FOR DISABLED PERSONS, PROVIDED THE PARTS AND ACCESSORIES FULFIL BOTH THE FOLLOWING CONDITIONS:
(I) THEY MUST BE IDENTIFIABLE AS BEING SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE ABOVE-MENTIONED VEHICLES; AND
(II) THEY MUST NOT BE EXCLUDED BY THE PROVISIONS OF THE NOTES TO SECTION XVII
PARTS AND ACCESSORIES OF THIS HEADING INCLUDE:
(9) BRAKES OF ALL KINDS (CANTILEVER BRAKES, CALIPER BRAKES, DRUM BRAKES, HUB BRAKES, DISC BRAKES, COASTER BRAKING HUBS, ETC.), AND PARTS THEREOF (LEVERS, BLOCK-HOLDER LEVERS, DRUMS AND SHOES FOR HUB BRAKES, YOKES FOR CANTILEVER BRAKES).
COMBINED NOMENCLATURE EXPLANATORY NOTES
SUBHEADINGS 87149110 TO 87149990 INCLUDE PARTS AND ACCESSORIES INTENDED FOR THE MANUFACTURE, EQUIPPING OR REPAIR OF:
3. OTHER CYCLES (INCLUDING DELIVERY TRICYCLES) NOT FITTED WITH A MOTOR.