Information for ruling 600008211
This section is Advance Tariff Ruling
- Start date
- 19 Sep 2023
- Expiry date
- 18 Sep 2026
- Commodity code
- 8419908590 (opens in new tab)
- Description
- A printed circuit board assembly (PCBA) repair kit. The pre-assembled kit contains one replacement main board with embedded firmware. The PCBA has been embedded with firmware specifically for a fire/smoke testing machine (Testifire) and as a main board controls the entire functionality of the machine. The item is used to repair one specific function of the smoke/heat detector testing equipment and without this part the machine would not function. Packaged in a cardboard shipping carton.
- Keywords
-
- SMOKE DETECTORS
- PRINTED CIRCUITS
- PRINTED CIRCUIT BOARDS
- PARTS
- MACHINE PARTS
- 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 - 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 5b has been used to identify the type of packaging – Cardboard shipping carton. GIR 6 has been used to classify the goods to Subheading Level 841990 - Parts. 8 Digit Code: 84199085 - Other than of sterilisers of subheading 84192000. 10 Digit Code: 8419908590 - Other than of heat exchange units, for use in civil aircraft; other than of Silicone or plastic keyboards, comprising: -parts of common metal, and whether or not comprising parts of plastic, epoxy resin reinforced with fiberglass or wood, whether or not printed or surface-treated, with or without electrical conductors, with or without a membrane bonded to the keyboard, with or without mono or multilayer protective film. Also classified in accordance with: Section Note 2b to Section XVI Harmonised System Explanatory Notes (HSEN)s to Heading 8419