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Information for ruling 600005906

This section is Advance Tariff Ruling

Start date
10 Mar 2023
Expiry date
09 Mar 2026
Description
High Speed Digital Camera A digital camera used in precision photography for testing and research. Designed to capture images in rapid succession so that they can be viewed as a slow-motion replay or analysed frame by frame. At its lowest resolution, the camera has a maximum speed of 423,350 FPS. The images are recorded directly to volatile memory and can then be transferred to a computer for analysis. The camera does not record video. This model has additional on-camera controls for remote use. The camera does not have a lens which must be purchased separately.
Keywords
  • CAMERAS
  • DIGITAL
  • PHOTOGRAPHIC CAMERAS
  • FOR RECORDING STILL IMAGES
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 8525: Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders GIR 2a has been used as the goods are incomplete GIR 6 has been used to classify the goods to subheading level 852581: Television cameras, digital cameras and video camera recorders; High-speed goods as specified in subheading note 1 to this chapter Also classified in accordance with: Subheading Note 1 to Subheading 8525 Harmonized System Explanatory Note (HSENs) to heading 85.25 (B) TELEVISION CAMERAS, DIGITAL CAMERAS AND VIDEO CAMERA RECORDERS