Information for ruling 600008592
This section is Advance Tariff Ruling
- Start date
- 19 Sep 2023
- Expiry date
- 18 Sep 2026
- Commodity code
- 8543709099 (opens in new tab)
- Description
- The product is a loudspeaker made of stainless steel fastenings and wiring. It is a component of the Sonar 2008 System which is an underwater telephone fitted to both surface and submarine vessels. The loudspeaker allows the user to hear sound received by the system. It is driven by a separate amplifier (not included in this assembly), has a power output of up to 0.5W r.m.s and incorporates a volume on/off control and microphone socket. It is packaged in dedicated SPIS (Services Packaging Instruction Sheet) packaging.
- Keywords
-
- LOUDSPEAKERS
- UNDERWATER
- SUBMARINES
- TELEPHONE 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 (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 8543 - Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter. GIR 5 (a) - has been used to identify the type of packaging. Dedicated SPIS (Services Packaging Instruction Sheet) packaging. GIR 6 has been used to classify this product to subheading level 854370 - Other machines and apparatus. Eight Digit Code 85437090 - Other than Electrical machines with translation or dictionary functions; Aerial amplifiers; Sunbeds, sunlamps and similar suntanning equipment or Electric fence energisers. 10 digit code 8543709099 - Other than elsewhere specified. Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 8543