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Information for ruling 600007393

This section is Advance Tariff Ruling

Start date
28 Jun 2023
Expiry date
27 Jun 2026
Description
A kit designed for setting off smoke or co (carbon monoxide) detector. This kit does not contain an aerosol can. The kit contains a smoke/co dispenser, removal took, extension pole and protective carry bag. The aerosol dispenser has a spring-loaded mechanism that release the smoke or co from an aerosol can (not included in kit). The dispenser is designed to be placed over a smoke or co detector to check if it is working by setting it off by releasing the smoke or co. The extension pole is designed to be attached to the dispenser to reach high up detectors. The removal tool enables the user to remove the detector as desired. The protective carry bag is used to hold all the equipment.
Keywords
  • FOR TESTING
  • SMOKE DETECTORS
  • WITH SPRING MECHANISM
  • AS POLES
  • GOODS PUT UP IN SETS
  • WITH STORAGE BAG
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 8479 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. GIR 5(a) - Has been used to identify the type of packaging - The protective carry bag is used to hold all the equipment. GIR 6 - Has been used to classify this product to subheading level 8479 89 - Other machines and mechanical appliances; other than elsewhere specified. 8 - Digit Code 847989 97 - Other than Mobile hydraulic-powered mine roof supports; central greasing systems; automated electronic component placement machines of a kind used solely or principally for the manufacture of printed circuit assemblies. Also Classified in Accordance with: Harmonized System Explanatory Notes (HSEN's) to Heading 8479