Information for ruling 600009990
This section is Advance Tariff Ruling
- Start date
- 13 Mar 2024
- Expiry date
- 12 Mar 2027
- Commodity code
- 84198998 (opens in new tab)
- Description
- A devise used for testing the correct operation of heat detectors. The unit is powered by plugging into a 220–240-volt mains power supply. The devise used electricity to generate heat and is placed over the heat detector. The sensor within the detector under test would then detector the heat being generated and set off an alarm indicating the detector is functioning.
- Keywords
-
- FOR TESTING
- DETECTORS
- SMOKE DETECTORS
- WITH MOTOR
- OF PLASTIC
- WITH HEATING DEVICE
- 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 8419 - Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric. GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to Subheading Level 841989 - Other machinery, plant and equipment; Other than For making hot drinks or for cooking or heating food. 8 Digit Code: 84198998 – Other than Cooling towers and similar plant for direct cooling (without a separating wall) by means of recirculated water or vacuum-vapour plant for the deposition of metal. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Heading 8419