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Information for ruling 600009398

This section is Advance Tariff Ruling

Start date
20 Dec 2023
Expiry date
19 Dec 2026
Description
2000w Electric upright fan heater These are ideal for keeping rooms warm. Portable with a carry handle. Upright 2 Heat settings 1000w/2000w Overheat protection Adjustable thermostat Lightweight & practical
Keywords
  • FLOOR FANS
  • AIR
  • AIR HEATERS
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, 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