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Information for ruling 600009200

This section is Advance Tariff Ruling

Start date
22 Nov 2023
Expiry date
21 Nov 2026
Description
A spare part which is a replacement defrosting temperature sensor for a portable air conditioner. The interior of the sensor is made from copper.
Keywords
  • OF COPPER
  • AIR CONDITIONING EQUIPMENT
  • PART OF
  • SENSORS
  • AIR CONDITIONING EQUIP. 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 8415 - Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated GIR 6 - has been used to classify the goods to subheading level 841590 - Parts 10 Digit Code 8415900099 - Other than elsewhere specified Also classified in accordance with: Section Note 2(a) to Section XVI Harmonized System Explanatory Notes (HSENs) to 8415