Information for ruling 600010126
This section is Advance Tariff Ruling
- Start date
- 17 May 2024
- Expiry date
- 16 May 2027
- Commodity code
- 8527190000 (opens in new tab)
- Description
- A radio alarm clock. The item has an OLED display with adjustable brightness, DAB and FM radio with USB Preset stations. Also includes Bluetooth connection, a USB-C charging cable, headphone socket an in-built rechargeable battery and an alarm clock.
- Keywords
-
- CLOCKS
- RADIO-BROADCAST RECEIVERS
- RECHARGEABLE, BATTERIES
- CLOCK RADIOS
- ALARM CLOCKS
- BATTERY-OPERATED
- WITH BLUETOOTH
- RADIO TUNERS
- Justification
- 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 8527 - Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock. GIR 3 (b) Has been used as the essential character is given by the radio. GIR 6 Has been used to classify the goods to subheading level: 85271900 – Radio-broadcast receivers capable of operating without an external source of power; other than pocket-size radio cassette players; other than apparatus combined with sound recording or reproducing apparatus. Also classified in accordance with: Section Notes 3 to Section XVI Harmonised System Explanatory Notes (HSEN)s to Heading 8527 Note 1