Information for ruling 600005730
This section is Advance Tariff Ruling
- Start date
- 14 Feb 2023
- Expiry date
- 13 Feb 2026
- Commodity code
- 8504408590 (opens in new tab)
- Description
- A power inverter designed to convert 12v DC to 230v AC. It comprises electrical and electronic circuitry in an aluminium housing with copper leads and crocodile clips to connect it to a 12v power source such as a car battery where it will then output standard UK household voltage at modified sinewave enabling the user to plug in and use domestic household appliances. The system will continuously power devices up to 300 watts and for short term up to 600 watts. The system includes various safety features including reverse polarity, under and over-voltage and low battery protection systems. Packaged in cardboard packaging
- Keywords
-
- ELECTRONIC CIRCUITS
- POWER SUPPLIES
- STATIC CONVERTERS
- INVERTERS
- ELECTRIC
- 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)) GIR 1 has been used to classify this product by the terms of heading 8504 - Electrical transformers, static converters (for example, rectifiers) and inductors GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 8504 40 - Static converters Also classified in accordance with :- Code to 8 digits - 8504 4085 – Having a power handling capacity not exceeding 7.5 kVA Code to 10 digits - 8504 4085 90 – Other than for use in civil aircraft Harmonised Standard Explanatory Notes (HSENs) to heading – 8504