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Information for ruling 600010135

This section is Advance Tariff Ruling

Start date
18 Jun 2024
Expiry date
17 Jun 2027
Description
A Mobile phone Spare Part. This is a rear back chassis frame cover used to encase the internal components of a specific mobile phone. The part is designed to replace a damaged rear chassis frame cover of the phone. The cover is made of shaped aluminium with rounded edges and a glass viewfinder for an integral camera. It measures 5.85 inches diagonally, and is situated on the reverse side of the mobile phone. The replacement cover is designed to protect the battery and the internal working of the telephone from damage.
Keywords
  • PROTECTIVE CASINGS
  • OF GLASS
  • OF ALUMINIUM
  • TELEPHONE PARTS
  • SHAPED
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)) GIR 1 has been used to classify this product by the terms of heading 8517 - Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 GIR 6 - has been used to classify the goods to subheading level 851779 - Other than Aerials and Aerial reflectors of all kinds; parts suitable for use therewith Also classified in accordance with: Section XVI Note 2(b) Harmonised System Explanatory Notes to heading 8517