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Information for ruling 600010048

This section is Advance Tariff Ruling

Start date
24 Apr 2024
Expiry date
23 Apr 2027
Description
This product is a kit designed for setting off smoke and heat detectors. The kit contains 1 heat unit, battery batons, fast charger, removal tool, protective carrying bag and extension poles (height of 9 metres). 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 to check if it is working by setting 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 extension poles are designed to be attached to the head unit to reach high up detectors. Product is packaged in a single carton.
Keywords
BATTERIES DETECTORS SMOKE DETECTORS FOR TESTING GOODS PUT UP IN SETS
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 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 Heat unit is considered to be the essential character. GIR 5(b) 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. Eight digit code 84198998 - Other than elsewhere specified in this Chapter Also classified in accordance with: Note 4 to section XVI Note 5 to section XVI Harmonised System Explanatory Notes (HSENs) to heading 8419