Information for ruling 600009627
This section is Advance Tariff Ruling
- Start date
- 24 Jan 2024
- Expiry date
- 23 Jan 2027
- Commodity code
- 9504500000 (opens in new tab)
- Description
- Virtual reality headset for gaming. Box includes VR Headset, Two Touch controllers (need two AA batteries), charging cable and power adapter, glasses spacer. VR Headset is made of plastic, built-in audio and variety of connectivity options such as Bluetooth, 3.5mm audio jack and USB-C. Comes equipped with a 128GB storage capacity and built-in camera sensors for an enhanced VR experience. Headset dimensions 8.8'' - 17.7''. Optics: Fast-switch LCD display 1832 x 1920 resolution per eye. 60, 72, 90 Hz refresh rate supported, Glasses compatible. Sound: 3D positional audio is built directly into the headset, allowing you to hear what's all around you. The 3.5-mm audio port lets you play with or without headphones.
- Keywords
-
- PLASTICS
- FOR ENTERTAINMENT
- VIDEO GAME CONSOLE
- GAMES
- VIRTUAL REALITY
- HEADSETS
- 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 9504 - Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment GIR 3 (c) has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff GIR 5 (b) has been used to identify the type of packaging. GIR 6 Has been used to classify this product by the terms of heading 950450: Video game consoles and machines, other than those of subheading 9504 30 Also classified in accordance with: Chapter 95 Subheading Note 1 (a) Note 3 Ch95 Harmonised System Explanatory Notes (HSENs) heading 9504 (2) Classification Opinions to 9504.50