Information for ruling 600006643
This section is Advance Tariff Ruling
- Start date
- 28 Apr 2023
- Expiry date
- 27 Apr 2026
- Commodity code
- 8414592590 (opens in new tab)
- Description
- A small handheld axial fan, made of polystyrene (PS) and ethylene-vinyl acetate (EVA). The fan is packaged into a cardboard display box for retail sale.
- Keywords
-
- HANDHELD
- AXIAL FANS
- PORTABLE
- 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 8414 - Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters. GIR 5b - has been used to identify the type of packaging - in a cardboard display box for retail sale. GIR 6 - has been used to classify the goods to subheading level 841459 - Fans, Other than table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125W. 8-digit code 84145925 - Axial fans 10-digit code 8414592590 - Other than for use in civil aircraft. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 8414 - Note (B).