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Information for ruling 600010029

This section is Advance Tariff Ruling

Start date
26 Mar 2024
Expiry date
25 Mar 2027
Description
A cartridge that contains smoke fluid made from glycol and water. When heated the materials deliver a smoke fluid in vaporised form to the detector. This substance replicates real smoke thus testing the smoke detector. Liquid materials: Glycol Water
Keywords
FOR TESTING SMOKE DETECTORS CARTRIDGES PUT UP FOR RETAIL SALE
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 3824 - Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included GIR 5B has been used to identify the type of packaging: plastic bag GIR 6 has been used to classify the goods to subheading level 382499 - Other than elsewhere specified 8-digit code 38249992 - Chemical products or preparations, predominantly composed of organic compounds, not elsewhere specified or included; In the form of a liquid at 20 °C Also classified in accordance with: Harmonised System Explanatory Notes to heading 3824