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Information for ruling 600007396

This section is Advance Tariff Ruling

Start date
05 Jun 2023
Expiry date
04 Jun 2026
Description
A cup and membrane kit. This is a field replacement spares kit for electronic smoke dispenser. The cup is made of polycarbonate and the membrane is made of silicone.
Keywords
  • SMOKE DETECTORS
  • CUPS
  • POLYCARBONATES
  • OF SILICONE
  • OF PLASTIC
  • PART OF
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