Information for ruling 600010027
This section is Advance Tariff Ruling
- Start date
- 22 Mar 2024
- Expiry date
- 21 Mar 2027
- Commodity code
- 84798997 (opens in new tab)
- Description
- A kit designed for setting off smoke, heat or CO detectors for testing. It contains 1 battery-powered heat stimuli head unit, 1 aerosol smoke dispenser, 1 universal removal tool, 1 protective storage carry bag and 1 telescopic pole. The kit is placed in a carton for shipping. The head unit incorporates a DC motor, fan and heating element assembly. With moulded silicon membrane around the rim of a transparent top plastic cup. Heat is created by energising a heating element and an integral fan which draws in air from the underside and blows out hot air into the transparent plastic cup. The aerosol dispenser has a spring-loaded mechanism that releases smoke or CO from a canister. The head unit and dispenser are designed to be placed over a smoke/heat/co detector to check if it is working by setting it off by generating synthetic smoke, heat, or CO. The extension pole is designed to be attached to the head units to reach high up detectors.
- Keywords
- AS POLES SMOKE DETECTORS WITH SPRING MECHANISM GOODS PUT UP IN SETS WITH STORAGE BAG WITH MOTOR
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). 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 3c - has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. GIR 5b - has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 847989 - Other machines and mechanical appliances. 8-digit code 84798997 - Other than elsewhere specified within this heading. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 8479.