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Information for ruling 600008028

This section is Advance Tariff Ruling

Start date
27 Jul 2023
Expiry date
26 Jul 2026
Description
A mains powered heat stimuli head unit 110/120 volts, which is made of moulded plastic. It comprises of a direct current (dc) motor, fan, and heating element assembly with moulded silicone membrane around the rim of a transparent top plastic cup. It is designed to be placed over a heat detector to check if it is working by generating heat. The heat is created by energising a heating element and an integral fan which draws in air from the underside to blow out hot air into the transparent plastic cup above, where the detector under test is sited. Supplied with a 5m lead. Packaged in cardboard shipping carton (1 per.)
Keywords
  • DETECTORS
  • HOUSINGS
  • WITH MOTOR
  • SAFETY EQUIPMENT
  • MAINS POWERED
  • OF PLASTIC
  • SILICONES
  • WITH FAN
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)). GIR 1 - Has been used to classify this product by the terms of heading 8419: Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric GIR 5(b) - Has been used to identify the type of packaging - Packaged in cardboard shipping carton (1 per.) GIR 6 - Has been used to classify the goods to subheading level 8419 89 - Other machinery, plant and equipment; Other than for making hot drinks or for cooking or heating food 8 - Digit Code 841989 98 - Other than; cooling towers and similar plant for direct cooling (without a separating wall) by means of recirculated water or vacuum-vapour plant for the deposition of metal Also Classified in Accordance with: Section Note 5 to Section XVI Harmonized System Explanatory Note (HSEN's) to Heading 8419