Information for ruling 600008213
This section is Advance Tariff Ruling
- Start date
- 30 Aug 2023
- Expiry date
- 29 Aug 2026
- Commodity code
- 8470100000 (opens in new tab)
- Description
- A Duel powered desk top calculator with auto power off function. It is solar powered which also has a battery for back up. Included in the product is a AG10 battery. The calculator is ideal for use in home, office and school.
- Keywords
-
- SOLAR CELLS
- FOR DATA
- ELECTRONIC
- BATTERY-OPERATED
- FOR OFFICES
- CALCULATING MACHINES
- 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 8470 - Calculating machines and pocket-size data-recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers GIR 5 (b) - has been used to identify the type of packaging – Blister card GIR 6 - has been used to classify the goods to subheading level 847010 - Electronic calculators capable of operation without an external source of electric power and pocket-size data-recording, reproducing and displaying machines with calculating functions Also classified in accordance with: Chapter note 9 to heading 8470 Harmonised system explanatory notes (HSENs) Note (A) (2) to Heading 8470