Information for ruling 600006036
This section is Advance Tariff Ruling
- Start date
- 19 Apr 2023
- Expiry date
- 18 Apr 2026
- Commodity code
- 2404120010 (opens in new tab)
- Description
- The product is an e-cigarette cartomiser. This item includes the following elements: atomiser; electric heating element; mouthpiece; moulded plastic casing; a tank (which contains liquids, usually a nicotine formulation); insulator. This item is pushed into the Power Component (Battery), which is designed to provide power and to regulate the power supply. When presented together the cartomiser and the Power Component form a complete e-cigarette. The item is also sold separately from other components, like the Power Component (battery), and may also be included in a “Starter Kit” (which also contains a Power Component, Manual and USB Charging Cable).
- Keywords
-
- NICOTINE
- ELECTRONIC CIGARETTES
- ELECTRONIC
- PART OF
- WITH INDIVIDUAL FUNCTION
- 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 (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 2404 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body GIR 3b - has been used as the e-liquid is considered to be the essential character. GIR 6 - has been used to classify the goods to subheading level 240412 Products intended for inhalation without combustion; Other, containing nicotine 10 Digit Code – 2404120010 Cartridges and refills, filled, for electronic cigarettes, preparations for use in cartridges and refills for electronic cigarettes Also classified in accordance with: Chapter Note 2 to Chapter 24 Chapter Note 3 to Chapter 24 Additional Note 1 to Chapter 24 Harmonized System Explanatory Notes to heading 2404 Harmonized System Explanatory Note 3 to Chapter 24 Harmonized System Explanatory Note 3 to Chapter 85 Harmonized System Explanatory Notes to heading 8543 Harmonized System Explanatory Note 11 to heading 8543 WCO Opinion to sub-heading 2404.12 (1) WCO Opinion 2404.19 (1) WCO Opinion 8543.40 (1)