Information for ruling 600010050
This section is Advance Tariff Ruling
- Start date
- 24 Apr 2024
- Expiry date
- 23 Apr 2027
- Commodity code
- 8419899800 (opens in new tab)
- Description
- This product is a device which generates heat, smoke and carbon monoxide for the purpose of testing the correct function and operation of heat, smoke and carbon monoxide detectors. It is powered by a rechargeable battery and a charger is supplied. The product is then placed over the device under test and then produces smoke, carbon monoxide and/or hot air which is blown into its sensor in order to trigger the alarm, indicating to the user that it is working correctly. Extension poles are supplied which can be attached to the unit allowing the user to carry out the tests on units at height without the need for a ladder. Included in this set is a: Test kit Removal tool Storage bag Telescopic pole x 3 Extension poles. All equipment supplied with a storage bag and packaged in a single cardboard carton.
- Keywords
- SMOKE DETECTORS FOR TESTING DETECTORS 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