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Information for ruling 600006779

This section is Advance Tariff Ruling

Start date
26 May 2023
Expiry date
25 May 2026
Description
A heat kit used for testing point smoke detectors. The kit comprises of a head unit and access point. The head unit is mounted alongside the point detector using the fixings provided. It is connected to and powered by the control panel. When a test starts a small amount of oil, in the head unit, is warmed up enough to produce smoke. The oil is held in a small reservoir into which a hollow metal tube is inserted. The tube is warmed up using an electric coil, powered through the controller. As the metal tube heats up, a tiny amount of oil is drawn up inside the tube, in turn getting heated up and turns to smoke. A fan is used to blow this smoke out into the point detector pipe. The head unit is made from abs plastic with a small circuit board. The fixings are made of mild steel. The access point has plastic mounting and has wiring in it. It is mounted on a wall plate and is used as a connector between the controller and head unit. The items are packaged together for sale in a carton, without the need for repacking. Product dimensions: 28cm x 12cm x 7cm
Keywords
  • FOR TESTING
  • SMOKE DETECTORS
  • HEATING COILS
  • HEATING EQUIPMENT HEATING EQUIPMENT PARTS
  • WITH FIXING ARRANGEMENT
  • GOODS PUT UP IN SETS
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 (GIRS): GIR 1 has been used to classify this product by the terms of Heading 8419 - Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric. GIR 5b has been used to identify the type of packaging – cardboard box (1 per carton) GIR 6 has been used to classify the goods to Subheading Level 841989 - Other machinery, plant and equipment; Other than For making hot drinks or for cooking or heating food. 8 Digit Code: 8419899800 – Other than Cooling towers and similar plant for direct cooling (without a separating wall) by means of recirculated water or vacuum-vapour plant for the deposition of metal. Also classified in accordance with: Section Note 4 to Section XVI Harmonised System Explanatory Notes (HSEN)s to Heading 8419