Information for ruling 600010045
This section is Advance Tariff Ruling
- Start date
- 29 Mar 2024
- Expiry date
- 28 Mar 2027
- Commodity code
- 84198998 (opens in new tab)
- Description
- A test head used for checking the operation of smoke, carbon monoxide and heat detectors. The devise works by releasing heat, carbon monoxide and/or smoke into a sealed cup. This is then placed over the device under test which would then trigger the alarm notifying the user the detector is working correctly or not.
- Keywords
- DETECTORS OF PLASTIC FOR TESTING WITH HEATING DEVICE 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 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 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: Note 4 and 5 to Section XVI Harmonized System Explanatory Notes (HSEN) to heading 8419