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Information for ruling 600005293

This section is Advance Tariff Ruling

Start date
09 Jan 2023
Expiry date
08 Jan 2026
Description
A 36V lithium-ion rechargeable battery. It weighs 2,844 grams and it measures 235mm x 208mm x 77mm.
Keywords
  • RECHARGEABLE, BATTERIES
  • LITHIUM-ION
  • ACCUMULATORS
  • ELECTRIC ACCUMULATORS
  • BATTERIES
Justification
Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). GIR 1 - has been used to classify this product by the terms of heading 8507 - Electric accumulators, including separators therefor, whether or not rectangular (including square). GIR 6 - has been used to classify the goods to subheading level 850760 - Lithium-ion. 10 digit code 8507600090 - Other than elsewhere specified within this subheading. Also classified in accordance with: Section XVI - Note 2(a). Chapter 85 - Chapter Note 3. Harmonized System Explanatory Notes (HSEN) to heading 8507 - Note (2).