Information for ruling 600009981
This section is Advance Tariff Ruling
- Start date
- 16 Apr 2024
- Expiry date
- 15 Apr 2027
- Commodity code
- 8516797090 (opens in new tab)
- Description
- A plug-in unit which emits a vapour that provides protection from mosquitos and other insects. The unit is supplied with a 35mm liquid solution refill which is fitted on to the unit before use. When plugged in and switched on, the unit vaporises the liquid to form a repellent against mosquitoes and other similar biting insects. Packaged in a printed cardboard retail carton.
- Keywords
- VAPORISATION AGAINST INSECT STINGS ELECTRICAL AS LIQUID WITH A REPELLENT EFFECT SOLUTIONS
- 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 (GIRS): GIR 1 has been used to classify this product by the terms of Heading 8516 - Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; Electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545. GIR 3B Has been used as the Electrical Plug-in Device is considered to be the essential character. GIR 5B Has been used to identify the type of packaging – a printed cardboard retail carton. GIR 6 has been used to classify the goods to Subheading Level 851679 - Other electrothermic appliances; Other than Coffee or tea makers or Toasters. 8 Digit Code: 85167970 – Other than Deep fat fryers. 10 Digit Code: 8516797090 – Other than Ironing boards, including sleeve boards, whether or not free standing, with a steam soaking and/or heating top and/or blowing top. Also classified in accordance with: HSEN General Note to Chapter 85 HSENs to Heading 8516