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Information for ruling 600006970

This section is Advance Tariff Ruling

Start date
31 May 2023
Expiry date
30 May 2026
Description
A fishing aid to assist in the capture of fish by alerting your attention to the fact you have a fish on the line. It is made from moulded soft plastic and consists of a plastic casing with electronics inside including Light Emitting Diodes (LED). It also has a rubber wheel to help the fishing line thread through and includes a battery. The fishing line threads through the alarm system and when a fish is caught the alarm sounds and lights flash. Packaged with foam inserts to protect the product, then boxed.
Keywords
  • FOR FISHING
  • FISHING EQUIPMENT
  • OF PLASTIC
  • ALARMS
  • WITH LED DISPLAY
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 8531 - Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 GIR 5(b) Has been used to identify the type of packaging. GIR 6 has been used to classify the goods to sub-heading 853120 - Indicator panels incorporating liquid crystal devices (LCD) or Light-emitting diodes (LED) 8 Digit code 85312020 - Incorporating light-emitting diodes (LED) 10 Digit code 8531202090 - Other than for use in civil aircraft Also classified in accordance with: Chapter 85 Note 6 (ii) Chapter 85 Note 11 Harmonised System Explanatory Notes (HSENs) to Heading 8531