Information for ruling 600008025
This section is Advance Tariff Ruling
- Start date
- 18 Jul 2023
- Expiry date
- 17 Jul 2026
- Commodity code
- 84798997 (opens in new tab)
- Description
- An aerosol dispenser made of moulded plastic. It comprises of a head unit with a clear cup and an internal spring-loaded mechanism. A smoke or carbon monoxide (co) aerosol can is inserted underneath the cup and the smoke or co will be dispersed by the spring-loaded mechanism. 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 synthetic smoke or co. Packaged in cardboard shipping carton (1per)
- Keywords
-
- SMOKE DETECTORS
- WITH SPRING MECHANISM
- SAFETY EQUIPMENT
- HAND OPERATED
- OF PLASTIC
- AEROSOL DISPENSERS
- FOR GASES
- 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 (b) - Has been used to identify the type of packaging - Packaged in cardboard shipping carton (1per) 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