Information for ruling 600008749
This section is Advance Tariff Ruling
- Start date
- 25 Oct 2023
- Expiry date
- 24 Oct 2026
- Commodity code
- 8543400000 (opens in new tab)
- Description
- A vaping kit. The kit includes one pod with e-liquid and a main device. The pod contains the mouthpiece, a mesh atomiser and e-liquid containing nicotine. The pod is not designed for refilling and is disposed of once the e-liquid has been exhausted. The device element is made from moulded Polycarbonate plastic with electrical wires, an LED indicator, USB charging port and a battery. The non-removable battery is a 3.7V, 500mAh, 1.85Wh, lithium-ion rechargeable battery. This supplies the power to heat the atomiser and converts the liquid to a vapour for inhalation. An LED light on the device indicates the product is in use and a short circuit protection function shuts down the device in the event of over-heating. Designed to be charged with USB cable (charging cable is not included) and reused. The product is used by attaching the pod to the main device and the user drawing on the mouthpiece. The pod cannot be used without the device element.
- Keywords
-
- FOR LIQUIDS
- NICOTINE
- RECHARGEABLE, BATTERIES
- ELECTRONIC CIGARETTES
- TOBACCO SUBSTITUTES
- 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 6 has been used to classify the goods to subheading level 854340 - Electronic cigarettes and similar personal electric vaporising devices. Also classified in accordance with: Additional Chapter Notes 5 to Chapter 85 Additional Chapter Note 1 to Chapter 24 Harmonized System Explanatory Notes (HSENs) Notes 11 and (ii) to Heading 8543