Information for ruling 600008479
This section is Advance Tariff Ruling
- Start date
- 26 Sep 2023
- Expiry date
- 25 Sep 2026
- Commodity code
- 8507600090 (opens in new tab)
- Description
- Battery and charger for a vape Device. The steel tube contains a battery and electrical wires. At the bottom there is a hole for airflow and the top is sealed with a component that has a screw head. The battery is a rechargeable, non-removable (built in) lithium-ion battery (1100mAh 4.07Wh 3.7V ). When charged this supplies power to heat the atomiser to convert the liquid to vapour. The product comes with an attachment for charging which is screwed into the top of the tube and the other end has a USB connector. The pod (mouth piece) are not included, without the pod this device will not function.
- Keywords
-
- ACCUMULATOR CHARGERS
- USB (UNIVERSAL SERIAL BUS)
- LITHIUM BATTERIES
- BATTERY CHARGERS
- 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 8507 - Electric accumulators, including separators therefor, whether or not rectangular (including square). GIR 3b has been used as the lithium accumulator is considered to be the essential character. GIR 6 has been used to classify the goods to subheading level 850760 - Lithium-ion. 10 Digit Code 8507600090 - Other than elsewhere specified. Also classified in accordance with: Section Note 2(a) to Section XVI Chapter Notes 3 to Chapter 85 Harmonized System Explanatory Notes (HSENs) Notes to Heading 8507