Information for ruling 600009499
This section is Advance Tariff Ruling
- Start date
- 10 Jan 2024
- Expiry date
- 09 Jan 2027
- Commodity code
- 8518900000 (opens in new tab)
- Description
- A Speaker Grille which is a part of a speaker used in cars. It is a mesh cover to be placed on the outside of the car speakers located in the load space. The grille helps protect the speaker from potentially harmful dust and debris whilst still allowing sound to pass through clearly. It also provides a physical protective barrier from physical trauma that could otherwise tear or damage. It is made of carbon steel and PCABS plastic with the proportion of plastic being 60%.
- Keywords
-
- CARBON STEEL
- OF PLASTIC
- PART OF
- PARTS
- LOUDSPEAKERS
- FOR PROTECTION
- AUDIO
- 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 8518 - Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets GIR 6 has been used to classify the goods to subheading level 851890 - Parts Also classified in accordance with: Harmonised System Explanatory Note (HSENs) to heading 8518 and Note 2(a) to Section XVI