Information for ruling 600008880
This section is Advance Tariff Ruling
- Start date
- 17 Oct 2023
- Expiry date
- 16 Oct 2026
- Commodity code
- 8516295000 (opens in new tab)
- Description
- Convector Heater - 2kw - White - Single Pack - The heater comes with 3 adjustable heating options. Ideal for offices and small areas with a thermostatic control.
- Keywords
-
- CONVECTION HEATERS
- OUTPUT > 75 KW
- FOR HEATING
- HEATING EQUIPMENT
- FOR OFFICES
- ELECTRIC
- 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 6 - has been used to classify the goods to subheading level 851629 - Electric space-heating apparatus and electric soil-heating apparatus 8 Digit Code - 85162950 - Convection Heaters Also classified in accordance with: Harmonised system explanatory notes (HSENs) B (4) to Heading 8516