Information for ruling 600010024
This section is Advance Tariff Ruling
- Start date
- 15 Mar 2024
- Expiry date
- 14 Mar 2027
- Commodity code
- 84798997 (opens in new tab)
- Description
- A smoke detector testing kit comprising of a fibreglass 1.13 m extension pole, an aerosol smoke dispenser and an aerosol canister. The smoke dispenser consists of a head unit with a clear cup and internal spring-loaded mechanism. The aerosol canister, containing particles that replicate those found in real smoke is inserted underneath the cup to be dispersed by the spring-loaded mechanism. The dispenser is designed to be placed over a smoke detector to check if it is working by releasing smoke to set it off. Designed for heights of up to 2.5 metres. The goods are packed in a carton.
- Keywords
-
- FOR TESTING
- SMOKE DETECTORS
- WITH SPRING MECHANISM
- AEROSOL DISPENSERS
- GOODS PUT UP IN SETS
- 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 8479 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter GIR 3 (b) has been used as the dispenser is considered the essential character GIR 5 (b) has been used to identify the packaging GIR 6 has been used to classify the goods to subheading level 8479 89 – other than other machines and mechanical appliances Eight digit code 847989 97 - other than Automated electronic component placement machines of a kind used solely or principally for the manufacture of printed circuit assemblies; Central greasing systems; Mobile hydraulic-powered mine roof supports Also classified in accordance with: - Harmonized System Explanatory Notes (HSEN) Notes (A) (B) to Heading 8479