A ‘smart-watch’ – a device designed to be worn on the wrist in the same way as a traditional wrist watch. It comprises an electronic assembly powered by a rechargeable battery, connected to a touch sensitive AMOLED display and encased in a metal and glass housing. It is capable of communicating wirelessly to a paired device via Bluetooth as well as connecting to the internet using its built in Wi-Fi hardware. However, it can also be set up and used to tell the time without connection to a phone and the time can be set manually. Other hardware includes a microphone, GPS, speaker, 2GB RAM, 16GB internal storage and a touch sensitive bezel. The device also has software installed including that which that allows the user to remotely take calls coming through to a connected smart-phone but it cannot make nor receive calls directly as there is no telephony hardware support nor provision for installing a SIM card. The device has a round face which measures approximately 45mm in diameter and is packaged into a box with straps and a USB wireless charging dock without power supply
Keywords
STOP WATCHESWITH BLUETOOTHWRIST WATCHESELECTRONIC ASSEMBLIESWHICH CAN BE WORN SEPARATELYWIFI DEVICES
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 9102 - Wristwatches, pocket-watches and other watches, including stopwatches, other than those of heading 9101
GIR 3(b) has been used as the watch is considered to be the essential character.
GIR 5 (b) has been used to identify normal packaging for transport – a box.
GIR 6 has been used to classify the goods to sub-heading 9102 12 – with opto-electronic display only
Also classified in accordance with :-
Harmonised Standard Explanatory Notes (HSENs) to heading – 9102
WCO 910212/1 to subheading 910212