Information for ruling 600006683
This section is Advance Tariff Ruling
- Start date
- 23 May 2023
- Expiry date
- 22 May 2026
- Commodity code
- 8414592590 (opens in new tab)
- Description
- A two-blade pocket fan with neck cord. Made of polystyrene and polyvinyl chloride. 2 x AA batteries required (not included). Packaged display case.
- Keywords
-
- WITH MOTOR
- HAND OPERATED
- OF POLYSTYRENE
- BLADE FANS
- OF PLASTIC
- BATTERY-OPERATED
- OF POLYVINYL CHLORIDE
- AXIAL FANS
- HANDHELD
- 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 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 to heading 8414 - Note (B)