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Information for ruling 600009448

This section is Advance Tariff Ruling

Start date
03 Jan 2024
Expiry date
02 Jan 2027
Description
A hand metal detector designed specifically for beginners/children 6 years and up. The metal detector with audible and visual alarms using electro magnetic detection. The detector can be used in searching for coins and lost items in the garden, on walks or on the beach. Educational and interactive STEM toys that brings together a host of fascinating items. STEM toys incorporate science, technology, engineering and maths and encourage children to explore and develop a passion for these subjects. With a length of 795 mm (31.5”) and a handheld option, this is suitable for all ages over 6 years old. Includes light and sound effects when you locate an item. Boxed in retail packaging requires batteries 1 x 9V but not included.
Keywords
  • DETECTORS
  • MAGNETS AND MAGNETIC DEVICES
  • FOR DETECTION
  • PUT UP FOR RETAIL SALE
  • BATTERY-OPERATED
  • FOR CHILDREN
  • HANDHELD
  • METAL DETECTORS
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 the product by the terms of heading 8543 - Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter GIR 6 - Has been used to classify the goods to subheading level 8543 70 - Other machines and apparatus 8 - Digit Code 854370 90 - Other than elsewhere specified 10 - Digit Code 85437090 99 - Other than elsewhere specified Also Classified in Accordance with: Harmonized System Explanatory Notes (HSEN's) (3) to Heading 8543