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Information for ruling 600008024

This section is Advance Tariff Ruling

Start date
01 Aug 2023
Expiry date
31 Jul 2026
Description
This is a tool used for removing smoke detectors for inspecting and replacing. It has a coloured coded settings which lock into place to fit different sized detectors on to. It has 2 pole shaped handles for easy gripping which is attached to a colour coded head that clamps onto the smoke alarm. The universal joint allows the tool to remain in contact with the ceiling. It can be mounted on to a telescopic pole for easy access without the use of ladders. The main part is a head cam which is packed in a cardboard box for shipping.
Keywords
  • PLASTICS
  • DETECTORS
  • SAFETY EQUIPMENT
  • HAND TOOLS
  • HAND OPERATED
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 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 5(b) has been used to identify the type of packaging. Packed in a cardboard box for shipping. GIR 6 - has been used to classify the goods to subheading level 392690 - Other than elsewhere specified within this heading. 8 Digit Code - 39269097 - Other than, perforated buckets and similar articles used to filter water at the entrance to drains. 10 Digit Code - 3926909790 - Other than elsewhere specified in this heading. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) 3926 refers.