Information for ruling 600008879
This section is Advance Tariff Ruling
- Start date
- 17 Oct 2023
- Expiry date
- 16 Oct 2026
- Commodity code
- 8516299100 (opens in new tab)
- Description
- White fan heater that can be used in two positions, letter box or upright. Features two heat settings for simple control, an adjustable thermostat, portable carry handle and safety cut out feature. Has a cool fan setting for summer use. Packed- Box of 6
- Keywords
-
- AIR HEATERS
- SPACE HEATING APPARATUS
- PORTABLE
- FAN HEATER
- HEATING EQUIPMENT HEATING EQUIPMENT PARTS
- FOR HEATING
- WITH FAN
- ADJUSTABLE THERMOSTAT
- 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 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 851629: electric space heating apparatus and electric soil heating apparatus, other than storage heating radiators Eight Digit code 85162991: Other than liquid filled radiators and convection heaters, Other; with built in fan Also classified in accordance with Harmonised System Explanatory Notes (HSENs) Note (b) to Heading 8516