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Information for ruling 600006230

This section is Advance Tariff Ruling

Start date
02 May 2023
Expiry date
01 May 2026
Description
A relay assembly, it consists of a switching board populated with relays with connectors, wiring and steel fixings within a metal housing. It is designed for switching transducers as part of a transmitter/receiver unit within an underwater telephone that is fitted to surface and submarine vessels. The system operates at 24 volts and draws 2 amps of current. Electrical signals are received and used to switch the relays that control where power and acoustic signals are fed to. It is packaged in a wooden crate for shipping
Keywords
  • SWITCHING CIRCUITS
  • RELAYS
  • FOR CURRENT > 2 A
  • FOR ELECTRICAL USE
  • FOR VOLTAGE < 80 V
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 8536 - Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp holders and other connectors, junction boxes), for a voltage not exceeding 1 000 V; connectors for optical fibres, optical fibre bundles or cables. GIR 3(b) has been used as the relay units are 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 8536 41 – For a voltage not exceeding 60V Code to 8 digits - 8536 4110 – For a current not exceeding a amps Code to 10 digits - 8536 4110 90 – Other than elsewhere specified in this commodity code Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 8536 – part (C) refers