Information for ruling 600009993
This section is Advance Tariff Ruling
- Start date
- 13 Mar 2024
- Expiry date
- 12 Mar 2027
- Commodity code
- 84798997 (opens in new tab)
- Description
- A smoke detector test kit containing a smoke dispenser designed for heights up to 6 meters. The kit consists of a telescopic pole (4.5M) a smoke dispenser and an aerosol can. The can of aerosol in placed in the smoke dispenser and attached to the pole which is then placed over the detector to be tested. The three items are placed in a cardboard carton for shipping purposed .
- Keywords
-
- AS POLES
- FOR TESTING
- GOODS PUT UP IN SETS
- SMOKE DETECTORS
- 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 8479 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter GIR 5 (a) - has been used to identify the type of packaging. The equipment is presented in a protective carry bag GIR 6 has been used to classify this product to subheading level 847989 - Other machines and mechanical appliances; other than elsewhere specified 8 Digit Code 84798997 - Other than Mobile hydraulic-powered mine roof supports; central greasing systems; automated electronic component placement machines of a kind used solely or principally for the manufacture of printed circuit assemblies Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 8479