Information for ruling 600010130
This section is Advance Tariff Ruling
- Start date
- 23 May 2024
- Expiry date
- 22 May 2027
- Commodity code
- 8518300090 (opens in new tab)
- Description
- Corded, in the ear headphones designed for mobile phones and comes with 'in the ear' headphones, volume and playback controls, and an in-line microphone. It connects to the phone via a 3.5mm headphone jack, enabling hands-free calling. Users can listen to audio through the earphones and effortlessly control functions like volume adjustment, call handling, and track navigation using the built-in controls.
- Keywords
-
- FOR AUDIO SIGNALS
- EARPHONES
- CONNECTORS
- WIRED
- WITH MICROPHONE
- 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 8518 – Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets GIR 6 has been used to classify the goods to sub-heading 851830 – Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers 10 digit code 8518300090 – other than for use in civil aircraft Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to Heading 8513 Note C