Information for ruling 600010142
This section is Advance Tariff Ruling
- Start date
- 14 Apr 2024
- Expiry date
- 13 Apr 2027
- Commodity code
- 8507600090 (opens in new tab)
- Description
- Portable power bank that are used to recharge a number of different devices such as mobile phones. It consists of a lithium ion battery in a plastic enclosure complete with USB ports for charging. 11 cm x 8.30 cm x 3.30, with a weight of 306 g.
- Keywords
- ACCUMULATOR CHARGERS LITHIUM BATTERIES OF PLASTIC RECHARGEABLE, BATTERIES WITH USB SLOT FOR SMARTPHONE
- 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 8507 - Electric accumulators, including separators therefor, whether or not rectangular (including square) GIR 3B has been used as the charging function gives the product its essential character GIR 6 - has been used to classify the goods to subheading level 850760 - Lithium-ion 10 Digit Code 8507600090 - other than elsewhere specified in this subheading Also classified in accordance with :- Note 4 to Section XVI Harmonised Standard Explanatory Notes (HSENs) to heading 8507