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Information for ruling 600006809

This section is Advance Tariff Ruling

Start date
15 May 2023
Expiry date
14 May 2026
Description
An adaptor which forms an interface between a telescopic pole and a head unit. It is used to test smoke and carbon monoxide detectors. The adaptor is made of plastic with a steel fastening pin and internal steel spring.
Keywords
  • FOR TESTING
  • PLASTICS
  • DETECTORS
  • OF PLASTIC
  • PUT UP FOR RETAIL SALE
  • ADAPTERS
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 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 6 has been used to classify this product to subheading level 392690 – Other 8 digit code 39269097 – Other than elsewhere specified Also classified in accordance with: Chapter 39 Note 1 Harmonised System Explanatory Notes to heading 3926