Information for ruling 600008033
This section is Advance Tariff Ruling
- Start date
- 11 Aug 2023
- Expiry date
- 10 Aug 2026
- Commodity code
- 84798997 (opens in new tab)
- Description
- Smoke detector test kit consisting of a smoke dispenser, 2.5 meter fibreglass pole and a smoke aerosol can. The smoke dispenser is a head unit with a clear cup and internal spring loaded mechanism. The dispenser is designed to be placed over a smoke or carbon monoxide (CO) detector to test if it is working. It does this by releasing smoke/CO over the smoke/CO detector to set it off. The test kit is intended to be used with canister containing particles that replicate real smoke/CO. The canister is inserted underneath the cup which then disperses the smoke/CO by the spring-loaded mechanism. Product is designed to be used for heights up to 4 meters. The goods are packaged together as a kit in a cardboard carton.
- Keywords
-
- FOR TESTING
- SMOKE DETECTORS
- WITH SPRING MECHANISM
- SAFETY EQUIPMENT
- AEROSOL DISPENSERS
- GOODS PUT UP IN SETS
- 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 8479 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter GIR 3b has been used as the dispenser is considered to be the essential character. GIR 5b has been used to identify the type of packaging – Cardboard box GIR 6 has been used to classify the goods to Subheading Level 847989 – Other machines and mechanical appliances; other than elsewhere specified within this subheading. 8 Digit Code: 84798997 – Other than elsewhere specified. Also classified in accordance with: Chapter Note 8 to Chapter 84 Harmonised System Explanatory Notes (HSEN)s to Heading 8479