Information for ruling 600010125
This section is Advance Tariff Ruling
- Start date
- 17 Apr 2024
- Expiry date
- 16 Apr 2027
- Commodity code
- 8471705000 (opens in new tab)
- Description
- A hard disc drive for a PC. This is a hardware component that stores digital content. The Hard Disc Drive (HHD) contains the key components to function including platters, a spindle assembly and an actuator assembly. These are all housed in a casing. The item can be connectable to a central processing unit (CPU) and is able to accept or deliver data in a form (codes or signals) which can be used by the system.
- Keywords
- HARD DISCS DISC DRIVES DISC STORAGE UNITS PERSONAL COMPUTERS
- 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 8471 - Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included. GIR 6 - Has been used to classify the goods to subheading level 847170 - Storage units. 8 Digit Code 84717050 - Other disc storage units; other than central storage units; other than optical, including magneto-optical; hard disc drive. Also classified in accordance with: Chapter Notes 6 last paragraph, (C)(2) & (C)(3) to Chapter 84 Harmonised System Explanatory Notes (HSEN) to Heading 8471