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Information for ruling 600009241

This section is Advance Tariff Ruling

Start date
30 Nov 2023
Expiry date
29 Nov 2026
Description
A Rear camera kit for a private car it has a camera at the back of the car to show what’s behind to make reversing safer and easier. The system is to be retro-fitted to a vehicle that already has the control box/unit installed. With guidance lines to assist parking which are displayed through the vehicles current head unit screen when the vehicle is put in reverse gear. The cables included (5mm) provide connection between the vehicle in-dash monitor and the camera, plus a 12v connection as required as the cables to control the cameras and provide connection. The kit does not make recordings, and does not include a monitor as it is coded to the unit which is already in the vehicle. The Kit contains a camera in a vehicles emblem with drain tube, wiring and harness. The camera does not have photocathode to convert available light into electrons for night vision. The kit is packaged in clear plastic bags sometimes with cardboard wrapped round for protection, and sealed in a cardboard box.
Keywords
  • REAR-VIEW CAMERA SYSTEM
  • CAMERAS
  • FOR MOTOR VEHICLES
  • CABLES
  • FOR INCORPORATION IN OTHER GOODS
  • ELECTRICAL
Justification
Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). GIR 1 - Has been used to classify this product by the terms of heading 8525 - Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders. GIR 5b - Has been used to identify the type of packaging - Clear plastic bags sometimes with cardboard wrapped round for protection, and sealed in a cardboard box. GIR 6 - Has been used to classify the goods to subheading level 8525 89 - Television cameras, digital cameras and video camera recorders, Other than elsewhere specified within this subheading. Also Classified in Accordance with: Note 3 to Section XVI Harmonized System Explanatory Notes (HSENs) (B) (1) to Heading 8525