Information for ruling 600010044
This section is Advance Tariff Ruling
- Start date
- 25 Mar 2024
- Expiry date
- 24 Mar 2027
- Commodity code
- 84198998 (opens in new tab)
- Description
- A kit designed for setting off smoke and heat detectors. Containing 1 head unit, 1 smoke capsule, 2 battery batons and a fast charger. The head unit incorporates a smoke capsule, PCBs, a stepper motor, a smoke generator (miniature heat exchanger) assembly and a heat testing assembly. The head unit is designed to be placed over a smoke/heat detector in order to set it off by generating synthetic smoke or heat which is blown out through ducts in the unit in the direction of the detector by means of a fan. The goods are supplied and packed in a single carton for shipping.
- Keywords
- WITH MOTOR BATTERY CHARGERS BATTERIES SMOKE DETECTORS 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 8419 - Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric. GIR 3b - has been used as the head unit 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 841989 - Other machinery, plant and equipment: Other than for making hot drinks or for cooking or heating food. 8-digit code 84198998 - Other than elsewhere specified within this heading. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 8419.