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Information for ruling 600009911

This section is Advance Tariff Ruling

Start date
22 Mar 2024
Expiry date
21 Mar 2027
Description
The product is a hand-held portable data collection device specifically for clinical research sites such as hospitals, clinical laboratories. The device is pre-installed with an operating system with WIFI capability. Primary users are general practitioners, doctors, nurses or study coordinators. The slate can be accessed by an individual when visiting the site. It is in the form of a conventional computer tablet which has been disabled and wiped of all its operating functionalities including telephone calls, text messaging, internet browsing and other computer programs. Before use it is installed with the requisite software to facilitate the data collection and transmission for clinical study.
Keywords
DATA COLLECTION FOR DATA HANDHELD LAPTOP COMPUTERS FOR DATA RECORDING AS TABLETS FOR HEALTH USE PORTABLE
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 8471: Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included. GIR 6 has been used to classify the goods to subheading 847130: Portable automatic data-processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display. Also classified in accordance with: Chapter 84 Note 6(A) Harmonised System Explanatory Notes (HSEN) to Heading 84.71 Note (I) (A)