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Information for ruling 600005913

This section is Advance Tariff Ruling

Start date
31 Mar 2023
Expiry date
30 Mar 2026
Description
A digital camera that is designed to capture images in rapid succession so that they can be viewed as a slow-motion replay or analysed frame by frame. This camera is for use in an automotive crash-test environment and can be mounted inside a vehicle, designed to withstand the high G-forces sustained during a crash test. It has an internal battery to protect against power loss and can be fitted with up to 128GB of storage with a 2-megapixel CMOS sensor. Images can be captured at a maximum of 94,515 at the lowest resolution.
Keywords
  • DIGITAL
  • CAMERAS
  • BY BATTERY
  • FOR VEHICLES
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)). General interpretative rules (GIRs): 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 6 - Has been used to classify the goods to subheading level 8525 89 – Television cameras, digital cameras and video recorders; Other. Also Classified in Accordance with: Harmonised System Explanatory Notes (HSENs) (B) (2) to Heading 8525