Information for ruling 600010046
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 heat and smoke detector test kit consisting of 1 x test head used for checking the operation of smoke, carbon monoxide and heat detectors, and a carbon monoxide (CO) capsule. The kit also includes a smoke detector tester spray in the form of a test cartridge/capsule, and 1 X battery charger for the mains or a car. In addition this kit also contains 2 X NiMH (Nickel Metal Hydride Battery) baton. Supplied and packed in single carton for shipping.
- Keywords
- DETECTORS SMOKE DETECTORS FOR TESTING WITH HEATING DEVICE GOODS PUT UP IN SETS WITH FAN
- 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 test head 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: Note 4 and 5 to Section XVI Harmonised Standard Explanatory Notes (HSENs) to Heading 8419