Information for ruling 600010028
This section is Advance Tariff Ruling
- Start date
- 25 Mar 2024
- Expiry date
- 24 Mar 2027
- Commodity code
- 84798997 (opens in new tab)
- Description
- A smoke detector testing kit comprising of a fibreglass telescopic pole, an aerosol smoke dispenser and a storage carry bag. The dispenser is intended to be used with an aerosol (not part of this classification) containing a chemical with particles that replicate those found in smoke or carbon monoxide. The aerosol is inserted underneath the cup of the smoke dispenser. A spring-loaded mechanism in the dispenser disperses the synthetic smoke from the aerosol. The dispenser is designed to be placed over a smoke or CO detector. If the detector is working, it will be 'set-off' by the synthetic smoke. The goods are packed in a carton.
- Keywords
- AS POLES SMOKE DETECTORS WITH SPRING MECHANISM WITH STORAGE BAG GOODS PUT UP IN SETS
- 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 3b - has been used as the aerosol smoke dispenser is considered to be the essential character. 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.