Information for ruling 600006081
This section is Advance Tariff Ruling
- Start date
- 29 Mar 2023
- Expiry date
- 28 Mar 2026
- Commodity code
- 8523809000 (opens in new tab)
- Description
- 12", 10" or 7" records - an analogue sound storage medium in the form of a flat disc with an inscribed, modulated spiral groove. For use with record players, phonographic equipment or turntables/DJ decks to allow playback of recorded music. The vinyl records are typically made of PVC (polyvinyl chloride), The records are packaged in paper or card sleeves, sometimes they are shrink wrapped
- Keywords
-
- OF VINYL
- RECORDS
- ANALOGUE
- POLYVINYL CHLORIDE
- 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: 8523 Discs, tapes, solid-state non-volatile storage devices, 'smart cards' and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 GIR 5 (b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 852380: Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 8523