Information for ruling 600005973
This section is Advance Tariff Ruling
- Start date
- 16 Mar 2023
- Expiry date
- 15 Mar 2026
- Commodity code
- 8504409590 (opens in new tab)
- Description
- A 4.8 AMP in-car charger with 2 USB slots for charging connections. The charger has a maximum power output of 24 watts. It is plugged into the cigarette lighter socket in the vehicle and can be used to power various electronic hardware devices, including tablets, computers, smartphones and portable music players.
- Keywords
-
- FOR MOTOR VEHICLES
- FOR VEHICLES
- WITH USB SLOT
- UNIVERSAL USB CHARGERS
- STATIC CONVERTERS
- 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 8504 - Electrical transformers, static converters (for example, rectifiers) and inductors. GIR 6 - has been used to classify the goods to subheading level 850440 - Static converters. 8-digit code 85044095 - Other than accumulator chargers, other than rectifiers, other than inverters. 10-digit code 8504409590 - Other than for use in civil aircraft. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 8504 - Note (II) .