Information for ruling 600005969
This section is Advance Tariff Ruling
- Start date
- 10 Mar 2023
- Expiry date
- 09 Mar 2026
- Commodity code
- 8525890000 (opens in new tab)
- Description
- A digital ‘action’ camera designed for use in outdoor environments such as in and around water and during sports activities. It has a removable LCD panel which is approximately 1.5” It has no internal storage and requires the user to supply an SD card to record any photos and/or shoot video footage. On the bottom of the unit is a threaded mount hole which enables the camera to be mounted to a tripod. It is powered by a detachable 1,000 mAh lithium ion battery which is supplied. With the LCD panel attached the dimensions are 59 x 42 x 43mm and the unit weighs 110 grams. Other accessories supplied with the camera include a waterproof housing, rechargeable battery, mounts and connectors, a USB cable and user guide
- Keywords
-
- DIGITAL
- FOR PHOTOGRAPHS
- CAMERAS
- WITH LCD DISPLAY
- WATERPROOF
- 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 3(b) has been used as the digital camera is considered to be the essential character. GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 8525 89 – other than elsewhere specified in this heading Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) part B to heading – 8525