Information for ruling 600007257
This section is Advance Tariff Ruling
- Start date
- 26 Jul 2023
- Expiry date
- 25 Jul 2026
- Commodity code
- 8544609000 (opens in new tab)
- Description
- A reel of wire is designed for use as electric fencing for animals. The high tensile steel wire is coated in polymer and has 3 carbon veins to allow conductivity. The single core steel wire is 2.5mm and comes in 400m rolls. The wire is designed to handle up to 7,000v, you can then select the output of voltage to the animals that it is protecting. Connectors are sold separately. Packaged in black, white or brown shrink wrap.
- Keywords
-
- IN ROLLS
- OF PLASTIC
- ANIMALS
- WITH WIRE
- ELECTRIC
- 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)) Classification has been determined in accordance with the following: GIR 1 has bee used to classify the product by the terms of heading 8544 - Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors. GIR 5b has been used to identify the type of packaging- Black, white or brown shrink wrap GIR 6 - has been used to classify the goods to subheading level 854460 - Other electric conductors, for a voltage exceeding 1 000 V. 8 digit code 85446090 - With other conductors. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 8544.