Information for ruling 600006299
This section is Advance Tariff Ruling
- Start date
- 12 May 2023
- Expiry date
- 11 May 2026
- Commodity code
- 8523519000 (opens in new tab)
- Description
- The Product is a USB device (‘Dongle’). It is used as a license for specific software on a computer that plugs into the computer port. The dongle protects software from unauthorized use or copying. The software will not run unless the device is attached to the computer. Communication with the dongle is via a custom API and is encrypted for security. The dongle contains 8KB of solid-state non-volatile storage. The memory is not public accessible. The product is made up of a PCB with a microprocessor chip, which uses smartcard technology. It is enclosed in a plastic case.
- Keywords
-
- FOR COMPUTERS
- SECURITY DEVICES
- SOFTWARE
- FOR STORING DATA
- 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 product to subheading level 8523 51 – Semiconductor media; Solid-state non-volatile storage devices 8 Digit Code 85235190 – Other than unrecorded Also classified in accordance with: Harmonized System Explanatory Note (C) (1) to heading 85.23 refers WCO 8523.51