Information for ruling 600010132
This section is Advance Tariff Ruling
- Start date
- 23 Apr 2024
- Expiry date
- 22 Apr 2027
- Commodity code
- 8523511000 (opens in new tab)
- Description
- A memory card. An unrecorded solid-state memory card used to increase storage capacity for mobile phones and other compatible electronic devices such as android tablets and smartphones. Full HD and video recording and playback capabilities. Supplied with full size SD adaptor for use with a computer.
- Keywords
- UNRECORDED STORAGE DEVICES SEMICONDUCTOR MEDIA NON VOLATILE MEMORIES MEMORY CARDS
- 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 8523 - Discs, tapes, solid-state non-volatile storage devices, 'smart cards' and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of chapter 37. GIR 6 - Has been used to classify the goods to subheading level – 852351 Semiconductor media; solid-state non-volatile storage devices. 8 DIGIT CODE 85235110 - Unrecorded. Also classified in accordance with: Chapter Notes 6a to Heading 8523 Harmonised System Explanatory Notes (HSEN) Notes (C) (1) to Heading 8523 WCO opinion adopted 2022