Information for ruling 600009947
This section is Advance Tariff Ruling
- Start date
- 27 Feb 2024
- Expiry date
- 26 Feb 2027
- Commodity code
- 8517620000 (opens in new tab)
- Description
- This product is a smart watch that has a stainless steel case with mechanical watch style high-resolution and exquisite watch faces. Water resistant level: 5ATM. Display: 1.43” AMOLED Dimensions: 46mm(Diameter) Connectivity: 4G (LTE Version)/Wi-fi/BT/GPS NFC Leather strap/Fluororubber strap
- Keywords
-
- FOR SMARTPHONE
- WATER RESISTANT
- WRIST WATCHES
- WITH LED DISPLAY
- FOR HEALTH USE
- CLOCKS AND WATCHES
- WITH BLUETOOTH
- 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 8517 - Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 GIR 6 has been used to classify the goods to subheading level 851762 - Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus Also classified in accordance with: Note 5 to Chapter 85 Harmonised System Explanatory Notes (HSENs) Note 2(D) to heading 8517