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Information for ruling 600009470

This section is Advance Tariff Ruling

Start date
19 Jan 2024
Expiry date
18 Jan 2027
Description
An extension cable reel which is a length of flexible electrical power cable with a 3 pin UK plug on one end and one or more sockets on the other end. It is can used to convert 1 socket to multiple sockets and extend the area in which you use that socket. It has a 10 metre cassette reel with winding function, safety cut-out switch and the voltage does not exceed 1000 v. The reel is made of polypropylene, brass, PVC & copper and is green in colour. It is packaged either in a brown carton or a colour display unit.
Keywords
  • REELS
  • CABLES
  • MAINS POWERED
  • WITH CONNECTORS
  • ELECTRICAL PLUGS
  • FOR ELECTRICAL USE
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 8544 - Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors GIR 5 (b) - has been used to identify the type of packaging. The product is packaged either in a brown carton or a colour display unit. GIR 6 has been used to classify this product to subheading level 854442 - Other electric conductors, for a voltage not exceeding 1000 v; Fitted with connectors 8 Digit Code 85444290 - Other than of a kind used for telecommunications 10 digit code 8544429090 - Other than elsewhere specified Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 8544